M/S. DREAM BUIDCON PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 3195/DEL/2013Status: DisposedITAT Delhi09 June 2016AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s order lacked a proper discussion on notice service and the assessee's submissions. Therefore, in the interest of justice, the matter was restored to the CIT(A) for a fresh, speaking order after providing a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee argued that the CIT(A) did not consider their submissions and passed an ex-parte order without proper notice. The Tribunal noted the lack of discussion on notice service in the CIT(A)'s order.

What were the issues?

Whether the CIT(A) passed a valid ex-parte order without considering the assessee's submissions and properly proving service of notice.

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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI

Before: SMT DIVA SINGH & SHRI L. P. SAHU

Hearing: 05.05.2016Pronounced: 09.06.2016

Date of Hearing 05.05.2016 Date of Pronouncement 09.06.2016 ORDER PER DIVA SINGH, JM

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