PRADEEP KUMAR JAIN,UTTAR PRADESH vs. DCIT, DELHI

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ITA 4074/DEL/2015Status: DisposedITAT Delhi02 August 2016AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the ends of justice would be met by setting aside the CIT(A)'s ex parte order. The matter was restored to the CIT(A) for a fresh disposal after providing the assessee with an adequate opportunity of hearing.

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 CIT(A) provided an adequate opportunity of hearing to the assessee before passing an ex parte order.

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 26.03.2015 in relation to the assessment year 2011-12.

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 third 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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