M/S. BEAVER CORPORATION,NEW DELHI vs. ITO, NEW DELHI

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ITA 2468/DEL/2014Status: DisposedITAT Delhi29 July 2016AY 2008-093 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT, in the interest of justice, decided to remit the matter back to the CIT(A) for a decision on merits. The CIT(A) was directed to provide a proper hearing to the assessee.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). At the time of hearing before the ITAT, no one appeared for the assessee. The CIT(A) had also decided the matter ex-parte without considering the merits.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex-parte without considering the merits of the case, and whether the ITAT should remit the matter for a fresh adjudication.

AI-generated summary — verify with the full judgment below

Before: SHRI R. S. SYAL & SMT SUCHITRA KAMBLE

Hearing: 28.07.2016

ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 19/2/2014 passsed by CIT(A)-XXIII, New Delhi.

2.

At the time of hearing, none for the assessee has appeared despite notice was issued on 8/4/2016. From the perusal of the records, it can be seen that before the CIT(A) none appeared on behalf of the assessee. The CIT(A) decided the matter ex-parte without going into merits of the case. Therefore in the interest of justice, this matter is remitted back to the CIT(A) for deciding all the issues on merit. Needless to say, proper hearing should be given to the assessee.

3.

In result, appeal of the assessee is partly allowed for statistical purpose.

The order is pronounced in the open court on 29th of July 2016.

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