M/S. ALFA BHOJ LIMITED,NEW DELHI vs. ACIT, NEW DELHI

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ITA 2584/DEL/2014Status: DisposedITAT Delhi02 August 2016AY 2003-043 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not given a proper hearing by the CIT(A). Therefore, in the interest of justice, the matter was remitted back to the CIT(A) for a decision on merits after providing a proper hearing.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. Neither the assessee nor their representative appeared before the CIT(A) or the ITAT. The CIT(A) had passed an ex-parte order without providing a hearing.

What were the issues?

Whether the CIT(A) passed an ex-parte order without providing a proper hearing to the assessee.

AI-generated summary — verify with the full judgment below

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

Hearing: 02.08.2016Pronounced: 02.08.2016

ORDER PER SUCHITRA KAMBLE, JM

This appeal is filed by the assessee against the order dated 28/02/2014 passed by CIT (A)-XXV, New Delhi. 2. At the time of hearing, none for the assessee has appeared despite notice was issued on 15/06/2016. From the perusal of the records, it can be seen that before the CIT(A) none appeared on behalf of the assessee. Before the CIT(A) no hearing was given to the assessee and the order is passed ex-parte. 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 02nd of August 2016.

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