NIRMALA DEVI,NEW DELHI vs. ITO WARD - 2(5), GHAZIABAD

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-I, Noida, Dated 28.09.2018, for the A.Y. 2010-2011.

2 ITA.No.1498/Del./2020 Smt. Nirmala Devi, East Delhi. 2. We have heard the Learned Representatives of both the parties through video conferencing and perused the Orders of the authorities below.

4. After considering the rival submissions, we are of the view that matter requires reconsideration at the level of the Ld. CIT(A). Learned Counsel for the Assessee contended

3 ITA.No.1498/Del./2020 Smt. Nirmala Devi, East Delhi. that assessee has uploaded the demand notice as well as paid the fees for filing of the appeal which have not been taken into consideration and that only one notice was issued for which date assessee sought adjournment which was also rejected. Therefore, no reasonable, sufficient opportunity of being heard have been given to assessee to argue the appeal or to correct any objection raised by the Ld. CIT(A). In view of the above, it is clear that no notice have been given to assessee to make rectification to the appeal paper, if any arise on account of non-down loading the demand notice or fees for filing the appeal before the Ld. CIT(A). Only one notice was given to the assessee for which date Counsel for Assessee sought adjournment which was rejected. It would show that Ld. CIT(A) passed the Order hurriedly even without giving any meaningful, reasonable, opportunity of being heard to the assessee. In case the required documents have not been uploaded, opportunity should be given to assessee to rectify the defects in the appeal papers. More over, the contention of the Learned Counsel for the Assessee clearly show that even such 4 ITA.No.1498/Del./2020 Smt. Nirmala Devi, East Delhi. documents were uploaded for hearing. Therefore, the Order of the Ld. CIT(A) cannot be sustained in Law. We, accordingly, set aside the impugned order and restore the appeal of assessee to the file of Ld. CIT(A)-I, Noida with a direction to re-decide the appeal of assessee as per Law, by giving reasonable, sufficient opportunity of being heard to the assessee. Accordingly, appeal of the Assessee is allowed for statistical purposes.