SH. AMRIT PAL SINGH CHADHA,GURGAON vs. DCIT, FARIDABAD
What did the Tribunal hold?
The Tribunal set aside the orders of the CIT(A) to the file of the first appellate authority. The CIT(A) was directed to grant adequate opportunity to the assessees and dispose of the cases with speaking orders, recording reasons for any protective additions.
What were the facts?
The appeals were filed by different assessees against ex-parte orders from the CIT(A). The issues in all appeals were common, leading to them being heard together.
What were the issues?
The primary issue was the violation of natural justice due to ex-parte orders passed by the CIT(A) without providing adequate opportunity to the assessees.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘D’ NEW DELHI
Before: SHRI J. SUDHAKAR REDDY, AM & SHRI C.M.GARG, JM
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
ORDER All these appeals filed by the different assessees and are directed against separate but identical ex-parte orders of the Commissioner of Income Tax (appeals)
-40/Del/2013 2 Sanjay Gupta, Amrit Pal Singh Chadha, Gurjit Singh : A.Y : 2010-11 Central Gurgaon for the assessment year 2010-11. As the issues arising in all these appeals are common for the sake of convenience they are heard together and disposed of, by way of this common order.
We have heard Shri Sahil Mehta ld. Counsel for the assessee and Smt. Sulekha Verma, the ld. CIT, DR on behalf of the revenue. In our view all these three appeals have to be set aside 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 speaking order. He should also record the reasons for upholding the protective additions.
In the result all these appeals be set aside to the file the first appellate authority for fresh adjudication in accordance with law.
In the result the appeals of the assessee are allowed for statistical purposes. (Order Pronounced in the Court on 14/10/2015).
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