SH. SANJAY SHARMA,NEW DELHI vs. ITO, NEW DELHI

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ITA 3940/DEL/2014Status: DisposedITAT Delhi29 September 2015AY 2005-063 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the ex parte order of the CIT(A) and restored the matter to the CIT(A)'s file. The CIT(A) was directed to decide the appeal on merits after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal against a penalty order was dismissed ex parte by the CIT(A) due to non-response to notices. The assessee then appealed to the ITAT, citing lack of adequate opportunity of hearing.

What were the issues?

Whether the assessee was granted an adequate opportunity of hearing by the CIT(A) before passing an ex parte order.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : SMC-I : NEW DELHI

Before: SHRI R.S. SYAL

For Respondent: Shri S.L. Anuragi, Sr.DR
Hearing: 29.09.2015Pronounced: 29.09.2015

(Appellant) (Respondent) Appellant by : None Respondent by: Shri S.L. Anuragi, Sr.DR Date of Hearing : 29.09.2015 Date of Pronouncement: 29.09.2015 ORDER

This appeal by the assessee is directed against the ex parte order passed by the CIT(A) on 14.3.2014 confirming penalty of Rs.3,65,300/- imposed by the Assessing Officer (AO) u/s 271(1)(c) of the Income-tax Act, 1961 in relation to the Assessment Year 2005-06.

2.

I have heard the ld. DR and perused the relevant material on record. There is no appearance from the side of the assessee despite notice. As such, I am proceeding to dispose of this appeal ex parte qua the assessee. It is observed that the AO has made addition of Rs.10,79,500/-. The ld. CIT(A) dismissed the appeal of the assessee ex parte because the notices issued to the assessee were not properly responded. First ground of the appeal is against non-granting of adequate opportunity of hearing by the ld. CIT(A). Without going into the merits of the case, I am of the considered opinion that the ends of justice would meet adequately if the impugned order is set aside and the matter is restored to the file of CIT(A). I order accordingly and direct him to decide the appeal on merits, after allowing a reasonable opportunity of being heard to the assessee.

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