BROAD VISION TELECOM CONSULTANT,NEW DELHI vs. ITO, NEW DELHI

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ITA 1094/DEL/2015Status: DisposedITAT Delhi02 August 2016AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(A)'s ex parte order and restored the matter to the CIT(A)'s file. The CIT(A) was directed to dispose of the appeal after granting a proper opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte. The assessee did not appear before the ITAT despite notice.

What were the issues?

Whether the assessee was granted adequate opportunity of hearing by the lower appellate authority.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL

For Respondent: Shri S.K. Jain, Sr. DR
Hearing: 02.08.2016Pronounced: 02.08.2016

ORDER This appeal by the assessee arises out of the order passed by the CIT(A) on 29.12.2014 in relation to the assessment year 2010-11.

2.

I have heard the Ld. D.R. and perused the relevant material on record. There is no appearance from the side of the assessee despite notice. According I am proceeding to dispose off this appeal ex parte qua the assessee.

2. The first ground of the appeal is against not granting adequate opportunity of hearing by the Ld. CIT(A). It is seen that the Ld. CIT(A) passed ex parte order dismissing the appeal of the assessee. In my considered opinion, the ends of justice will meet adequately if the impugned order is set aside and the matter is restored to the file of the Ld. CIT(A) for disposing of the appeal after allowing due opportunity of hearing to the assessee. I order accordingly.

3.

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

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