SH. JAGTAR SINGH,NEW DELHI vs. DCIT, NEW DELHI

PDF · subscribers
ITA 2889/DEL/2014Status: DisposedITAT Delhi07 October 2015AY 2006-073 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the appeal to the file of the first appellate authority for fresh adjudication. The CIT(A) was directed to provide adequate opportunity to the assessee and dispose of the case on merits.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee did not appear before the ITAT for the hearing. The Departmental Representative was heard.

What were the issues?

Whether the appeal should be set aside to the first appellate authority for fresh adjudication on grounds of natural justice, as the assessee did not appear and the CIT(A) had not disposed of the case on merits.

AI-generated summary — verify with the full judgment below

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

Hearing: 09.09.2015Pronounced: 07.10.2015

ORDER PER J.S. Reddy, A.M. This is an appeal by the Assessee against the order dated 28.02.2014 of the Ld. CIT(A)-XII, New Delhi.

2.

None appeared on behalf of the assessee. After hearing the Ld. Departmental Representative, I am of the considered opinion, that the appeal should be set aside to the file of the first appellate authority for fresh adjudication, in accordance with law on the ground of natural justice. The ld. CIT(A) has not disposed of this case on merits. The ld. CIT(A) shall provide adequate opportunity to the assessee and dispose of the the case on merits.

3.

In the result the appeal of the assessee is allowed for statistical purposes. (Order Pronounced in the Court on 07/10/2015).

Recent GST High Court judgments

Search GST case law →