VISHIST KUMAR,NEW DELHI vs. ITO WARD 41(1), NEW DELHI

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ITA 3004/DEL/2019Status: DisposedITAT Delhi09 September 2021AY 2009-103 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 set aside the impugned order and restored the issues back to the file of the CIT(A). The CIT(A) was directed to pass a speaking order after providing the assessee a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal before the ITAT was heard ex-parte as no one appeared on behalf of the assessee. The assessee had also failed to avail effective opportunities before the CIT(A).

What were the issues?

Whether the assessee was denied a reasonable opportunity of being heard by the lower authorities, leading to the setting aside of the order.

AI-generated summary — verify with the full judgment below

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

Hearing: 16.08.2021Pronounced: 09.09.2021

Appellant By None Respondent by Sh. R.K. Gupta, Sr. DR Date of Hearing 16.08.2021 Date of Pronouncement 09.09.2021 Hearing conducted via Webex ORDER

The present appeal has been filed by the assessee wherein the correctness of the order dated 24.01.2019 of CIT(A)-14, New Delhi pertaining to 2009-10 assessment year is assailed on various grounds on merits.

2.

However, at the time of hearing, no one was present on behalf of the assessee. The appeal was passed over. Despite that the position remained the same in the next round also.

However, on considering the impugned order it was deemed appropriate to proceed with the present appeal ex-parte qua the assessee appellant on merits after hearing the ld. DR.

3.

A perusal of the record shows that the assessee at a point of time was represented by some counsel before the CIT(A), however, since the appearance was without any power of attorney, the appeal was adjourned. It is seen that the assessee also appeared in person at one point of time, however, on the various dates given no one was present on behalf of the assessee. In the said background the facts as considered by the Assessing Officer were accepted by the CIT(A) to confirm the addition made. In the aforesaid back ground, it is evident from record that though opportunity has been provided to the assessee by the First Appellate Authority, however, effective opportunity of being heard has not been availed. It is seen that the grievance of the assessee qua the assessment made persists. Accordingly, after taking into consideration the factual back ground as emanating from record, the impugned order is set aside back to the file of the ld. CIT(A) restoring the issues back with the directions to the assessee to ensure full and proper representation and not to abuse the trust reposed. The CIT(A) it is made clear shall pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. Said order was pronounced at the time of virtual hearing itself in the presence of the parties Webex.

4.

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

Order pronounced on 09 t h September,2021.

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