SH. CHARANBIR SINGH SETHI,NEW DELHI vs. DCIT, FARIDABAD

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ITA 6556/DEL/2013Status: DisposedITAT Delhi17 November 2015AY 2010-113 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, following a precedent and with the concession of the DR, set aside the CIT(A)'s order. The issues were restored to the file of the first appellate authority to grant the assessee an adequate opportunity to be heard.

What were the facts?

The assessee's appeal was directed against an ex parte order passed by the CIT(A). The assessee argued that the issues were covered by a previous ITAT order where appeals were restored to the first appellate authority on grounds of natural justice.

What were the issues?

Whether the ex parte order passed by the CIT(A) violated the principles of natural justice. The core issue was the denial of an opportunity to be heard to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : D : NEW DELHI

Before: SHRI J. SUDHAKAR REDDY & SHRI KULDIP SINGH

For Appellant: Ms Deepashree Rao, CA
For Respondent: Ms Sulekha Verma, CIT, DR
Hearing: 04.11.2015Pronounced: 17.11.2015

ORDER

PER J. SUDHAKAR REDDY, AM:

1.

This appeal filed by the assessee is directed against the ex parte order passed by the CIT(A) (Central), Gurgaon, dated 05.09.2013 for the assessment year 2010-11.

2.

At the outset, Ms Deepashree Rao, the ld. AR, submitted that the issues involved in the instant appeal are covered by the order of the ‘D’ Bench of the ITAT, Delhi, passed in 6539 & 6540/Del/2013 in the case of three separate assessees, wherein the appeals were restored to the file of the first appellate authority on the ground of natural justice.

3.

On the other hand, Ms Sulekha Verma, the ld. CIT, DR, fairly conceded that the issues involved in the present appeal are squarely covered by the order of the Tribunal cited by the ld. AR.

4.

We have heard both the sides and perused the material including the copy of the order of the Tribunal as cited by the ld. AR, placed on record.

Respectfully following the order of the Tribunal, to which one of us (JM) is a party, we set aside the order of the CIT(A) and restore the issues involved in this appeal to the file of the first appellate authority on the grounds of natural justice. First Appellate Authority is directed to grant adequate opportunity to the assessee and, thereafter, dispose of the case by way of a speaking order. He should also record the reasons for upholding the protective additions.

5.

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

The order pronounced in the open court on 17 .11.2015.

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