What did the Tribunal hold?

The Tribunal set aside the ex parte order of the CIT(A) and remanded the appeal back for fresh adjudication. This was done to uphold the principles of natural justice.

The assessee failed to appear before the CIT(A) despite notices, leading to an ex parte order. The assessee's counsel later demonstrated sufficient cause for the non-appearance.

What were the issues?

Whether the ex parte order passed by the CIT(A) was justified due to the assessee's non-compliance with notices, and if sufficient cause was shown for the absence.

Sh. Shabbir Ahmed, Gurgaon vs ITO | ITAT Delhi 2015

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-2’, NEW DELHI

Before: SHRI J. SUDHAKAR REDDY

For Appellant: Shri Sanjay Kumar, Adv

This is an appeal filed by the Assessee directed against the order dated 24.3.2014 of Ld.CIT(A)-2, Faridabad pertaining to the Assessment Year (A.Y.) 2009-10.

After hearing rival contentions, I find that the Ld.CIT, Faridabad has passed an ex parte order, as the assessee did not comply with the notices issued. The Ld.Counsel for the assessee demonstrated before me, that he was prevented from sufficient cause from appearing before the First Appellate Authority. Under these circumstances I set aside this appeal to the file of the First Appellate Authority for fresh adjudication in accordance with law, on the grounds of principles of natural justice.

2.1. The assessee shall appear before the Ld.CIT(A) on 8th December, 2015 and take notices and thereafter cooperate with him in disposal of the appeal.

In the result the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 06th November,2015.

SH. SHABBIR AHMED,GURGAON vs. ITO, GURGAON

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments