What did the Tribunal hold?

The Tribunal remitted the issue back to the Pr. CIT for fresh consideration. The Pr. CIT was directed to provide the assessee with a proper opportunity of being heard.

The assessee's appeal was directed against an ex parte order passed by the Pr. CIT. The assessee's counsel requested an opportunity to properly present the case before the Pr. CIT due to pandemic-related difficulties.

What were the issues?

Whether the assessee was denied a proper opportunity to be heard by the Pr. CIT, leading to an ex parte order.

Harun Ali, Muzaffarnagar vs PCIT | ITAT Delhi 2023

Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI

For Appellant: Shri Venketesh Chaurasia, Adv

For Respondent: Shri T. James Singson, CIT-D.R

Hearing: 22.11.2023Pronounced: 23.11.2023

This appeal filed by the assessee is directed against the order of Learned Pr. Commissioner of Income Tax, Dehradun dated 19.03.2021 pertaining to Assessment Year 2015-16.

Though assessee has raised several grounds, at the outset, learned Counsel for the assessee prayed that due to the pandemic period, assessee could not canvas the issues properly before learned Pr. CIT which lead to an ex parte order. Learned Counsel for the assessee prayed that an opportunity may be granted to the assessee to canvas the case properly before the learned Pr. CIT.

Harun Ali vs. PCIT 2 3. Learned DR did not have any objection to the above proposition.

Accordingly, we remit the issue back to the file of the Pr. CIT and direct to consider the issue afresh after giving the assessee proper opportunity of being heard.

In the result, appeal of assessee stands allowed for statistical purposes.

Order pronounced in the open court on 23.11.2023

HARUN ALI,MUZAFFARNAGAR vs. PRCIT, DEHRADUN

What did the Tribunal hold?

What were the facts?

What were the issues?

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