MR. ARUN SEHGAL,NEW DELHI vs. ACIT, NEW DELHI

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ITA 3745/DEL/2015Status: DisposedITAT Delhi20 January 2016AY 2002-033 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found the assessee's reasons for non-attendance to be satisfactory. Consequently, the impugned order was set aside to allow for a fresh adjudication by the Assessing Officer.

What were the facts?

The assessee remained unrepresented during assessment proceedings, leading to an ex parte order under Section 144. The assessee claimed inability to attend due to reasons beyond their control.

What were the issues?

Whether the ex parte assessment order passed due to the assessee's non-representation should be set aside on grounds of sufficient cause for absence.

Which sections of the Income-tax Act were involved?

Section 144,Section 254

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL, AM & SMT. BEENA A. PILLAI, JM

For Appellant: Shri Piysh Kaushik, Advocate
For Respondent: Shri Aasish Mohanty, Sr. DR
Hearing: 19.01.2016Pronounced: 20.01.2016

ORDER

PER R.S. SYAL, AM:

1.

This appeal by the assessee is directed against the order passed by the CIT(A) on 30.3.2015 in relation to the assessment year 2002-03.

2.

Shorn of unnecessary details, it is observed that the instant assessment order in this case was passed u/s 254 read with section 144 of the Act, giving effect to the directions given by the Tribunal restoring certain issues to the file of AO. It can be seen from the assessment order itself that the assessee remained unrepresented throughout the proceedings which led to the passing of an ex parte order u/s 144 of the Act. The ld. AR stated that the assessee was unable to attend the assessment proceedings for certain reasons beyond his control. We are satisfied with such reasons. Under these circumstances and without going into the merits of the additions, we are of the considered opinion that the ends of justice would meet adequately if the impugned order is set aside and the matter is restored to the file of AO for a denovo adjudication and the passing of the assessment order u/s 254 of the Act giving effect to the directions given by the tribunal in the earlier round.

We order accordingly.

3.

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

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