SH. AMBRISH JAIN,GHAZIABAD vs. ITO, GHAZIABAD

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ITA 2828/DEL/2014Status: DisposedITAT Delhi15 June 2016AY 2008-093 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee's request for adjournment was not properly considered and the assessee remained unrepresented before the CIT(A) due to valid reasons. Therefore, the impugned order was set aside to meet the ends of justice.

What were the facts?

The assessee's appeal was against an ex parte order passed by the CIT(A). The assessee contended that adequate opportunity was not provided by the AO and CIT(A). An affidavit was filed explaining the absence before the CIT(A).

What were the issues?

Whether the assessee was denied a reasonable opportunity of being heard by the lower authorities. Whether the ex parte order passed by the CIT(A) was justified.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : SMC-II : NEW DELHI

Before: SHRI R.S. SYAL

For Appellant: Shri Akhlesh Kumar, Advocate
For Respondent: Shri N.J. Singh, Sr. DR
Pronounced: 15.06.2016

ORDER This appeal filed by the assessee is directed against the ex parte order passed by the CIT(A) on 30.12.2013 in relation to the assessment year 2008-09.

2.

The first two grounds of the appeal are against not providing adequate opportunity by the AO and the ld.CIT(A)

3.

I have heard the rival submissions and perused the relevant material on record. It is observed that though the assessment order has been passed u/s 143(3), yet, the assessee’s request for granting adjournment was not properly considered. When the matter came up for adjudication before the ld. CIT(A), the assessee remained unrepresented.

An affidavit has been filed stating the reasons for the absence. I am satisfied with the assertions made in the affidavit along with the submissions advanced on behalf of the assessee in this regard. The ld. AR has undertaken to extend full cooperation in such fresh proceedings.

Under these circumstances, I am of the considered opinion that the ends of justice would meet adequately, if the impugned order is set aside and the matter is restored to the file of the AO. I order accordingly and direct the AO to make a de novo assessment, after allowing a reasonable opportunity of being heard to the assessee.

4.

In the result, the appeal is allowed for statistical purposes.

The order pronounced in the open court on 15.06.2016.

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