SANJEEV SHARMA,CHANDIGARH vs. ITO, W-5(1), CHANDIGARH

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ITA 36/CHANDI/2018Status: DisposedITAT Chandigarh07 August 2018AY 2013-141 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and restored the matter to the CIT(A)'s file. The CIT(A) is directed to decide the appeal afresh after providing the assessee with a proper opportunity for hearing.

What were the facts?

The assessee's counsel could not attend a hearing before the CIT(A) due to illness and unintentionally forgot to inform the assessee. The CIT(A) passed an ex-parte order. The assessee requested the matter be restored for a fresh decision.

What were the issues?

Whether an ex-parte order passed by the CIT(A) should be set aside when the assessee's non-appearance was unintentional and due to illness.

AI-generated summary — verify with the full judgment below

ITA No. 36-c-2018 M/s Capri Developers Pvt Ltd, Chandigarh 2

duly attended by him and the case was adjourned to 28.9.2017.

However, prior to 2 - 3 days of hearing i.e. 28.9.2017, due to his

illness, he could not attend the hearing and also forgot to inform the

assessee in this respect. It has been further deposed that his non-

appearance before CIT(A) was totally unintentional and the assessee

has been interested in prosecuting the appeal. Therefore, it has

been pleaded that the matter be restored to CIT(A) for decision

afresh. It has also been stated that the assessee undertakes to co-

operate in the hearing and early disposal of the appeal.

3.

The Ld. DR, on the other hand, has supported the order of the

CIT(A).

4.

We have heard the rival submissions. Keeping in view the

above submissions of the counsel of the assessee as well as the

affidavit furnished by him and in the interest of justice, the

impugned ex-parte order of the Ld. CIT(A) is set aside and the matter

is restored back to the file of the CIT(A) to decide it afresh in

accordance with law after giving proper opportunity to the assessee

for hearing.

In the result, appeal of the assessee is treated as allowed for

statistical purposes.

Order pronounced in the Open Court on 07.08.2018

Sd/- Sd/- (B.R.R KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated : 07. 08.2018 Rkk

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