M/S. LAYMAN SAMAJIK SANSTHAN,UTTAR PRADESH vs. ITO, CHANDAUSI

PDF · subscribers
ITA 2388/DEL/2014Status: DisposedITAT Delhi17 February 2016AY 2005-063 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal directed the CIT(A) to decide the issue on its merits, provided the assessee appears before the CIT(A). This was done to ensure the assessee gets an opportunity to be heard.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee did not appear before the CIT(A), and therefore, no opportunity was granted to them to present their case.

What were the issues?

Whether the CIT(A) erred in passing an order without providing the assessee an opportunity to be heard.

AI-generated summary — verify with the full judgment below

Before: SHRI S.V. MEHROTRA & MS. SUCHITRA KAMBLE

Hearing: 09.02.2016Pronounced: 17.02.2016

This appeal is filed against the order dated 19/3/2013 passed by CIT(A)’s Bareilly Camp at Muradabad.

2.

We have perused all the records. During the course of hearing the assessee/AR was not present but from the assessment order & CIT(A)’s order, it can be seen that the assessee did not appeared before the CIT(A). Thus, there was no opportunity granted to the assessee. In view of this, the CIT(A) is directed to decide the issue on merit provided the assessee appears before the CIT(A).

3.

In result, the appeal is partly allowed for statistical purpose.

The order is pronounced in the open court on 17th of February 2016.

Recent GST High Court judgments

Search GST case law →