MR. GURMEET SINGH,NEW DELHI vs. DCIT, NEW DELHI

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ITA 2857/DEL/2014Status: DisposedITAT Delhi02 November 2015AY 2008-096 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal without adjudicating on merits and without passing a speaking order. The case was remitted back to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeals were dismissed by the CIT(A) for non-appearance. The assessee contended that they were not given a reasonable opportunity to present their case and that the CIT(A) did not pass a speaking order.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing a reasonable opportunity and without passing a speaking order.

Which sections of the Income-tax Act were involved?

Section 251(1)(c)

AI-generated summary — verify with the full judgment below

Before: SHRI H.S. SIDHU

For Respondent: Ms. Garima Jain, Sr. DR

and pass a proper and speaking order considering the merits of the case. Needless to add that the assessee should be given adequate opportunity of being heard. For the speedy disposal of the matter, the Assessee is directed through his Authorised Representative Shri Sanjeev Kapoor, to be present before the Ld. CIT(A) on 08.12.2015 at 10.00 am and file the relevant documents, if any, before him to substantiate his claim.

6.

In the result, all the three appeals filed by the assessee stands allowed for statistical purposes. Order pronounced in the open court on 02/11/2015.

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