SH. NARINDER SINGH SABHARWAL,YAMUNA NAGAR vs. ITO-WARD-5, YAMUNA NAGAR

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ITA 724/CHANDI/2023Status: DisposedITAT Chandigarh06 November 2024AY 2017-18Bench: SHRI. SANJAY GARG (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and remanded the matter back for fresh adjudication. The assessee was granted an opportunity to present his case properly.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee's counsel submitted an affidavit stating that the assessee was unable to attend hearings due to his mother's critical cancer illness and subsequent death.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified, considering the compelling circumstances preventing the assessee's attendance.

AI-generated summary — verify with the full judgment below

Order

Per Sanjay Garg, Judicial Member :

1.

The present appeal has been preferred by the Assessee against the order of the Ld. CIT(A)/NFAC Delhi dt. 29/09/2023 pertaining to Assessment Year 2017-18.

2.

At the outset, the Ld. Counsel for the Assessee has invited my attention to the impugned order of the Ld. CIT(A)/NFAC to submit that the same is an exparte order.

3.

The Ld. Counsel for the Assessee has placed on record an Affidavit of the assessee (Shri Narinder Singh Sabharwal, S/o Tireth Singh) wherein, it has been deposed that the Ld. CIT(A) fixed three dates of hearing in the month of September 2023, and finally passed the impugned order, dismissing the appeal of the assessee on 29/09/2023. It has been deposed in the Affidavit that during the said period, the Mother of the assessee was battling with the disease of Cancer and ultimately died on 20/12/2023.

3.1 That the assessee was fully engaged in taking her care and taking her to various hospitals.

3.2 That, therefore, the absence of the assessee before the Ld. CIT(A) was not intentional, rather the same was due to aforesaid compelling circumstances.

4.

Considering the above submissions of the assessee, in my view, the interests of justice will be well served, if the assessee is given an opportunity to present his case before the Ld. CIT(A). The impugned order of the Ld. CIT(A) is accordingly set aside and the matter is remanded to the file of the Ld. CIT(A) for deciding the matter afresh.

5.

Needless to say that the Ld. CIT(A) will give proper and adequate opportunity to the assessee to present his case.

6.

In the result, appeal of the Assessee is allowed for statistical purposes.

Order pronounced in the open Court on 06/11/2024

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