MOHD. YAMIN,NEW DELHI vs. ITO WARD 28(2), NEW DELHI

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ITA 497/DEL/2023Status: DisposedITAT Delhi06 November 2023AY 2017-18Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR US (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the matter should be remanded to the CIT(A) for fresh adjudication. The CIT(A) was directed to provide the assessee with an opportunity to represent their case, with liberty to initiate penalty/prosecution proceedings for future non-compliance.

What were the facts?

The assessee requested a personal hearing via video conference, which was granted. However, the assessee sought an adjournment and subsequently did not attend the scheduled video conference. The CIT(A) passed an order without the assessee's representation.

What were the issues?

Whether the CIT(A) erred in passing an order without affording the assessee a proper opportunity of being heard, despite the assessee's attempt to seek an adjournment.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘E‘ BENCH

For Appellant: Shri Sachin Agarwal, CA
Hearing: 02/11/2023Pronounced: 06/11/2023

O R D E R PER DR. B.R.R. KUMAR : The present appeal has been filed by the assessee against the order of ld. CIT(A)/NFAC, New Delhi dated 30.12.2022.

2.

Most relevant facts of the appeal are that the assessee sought personal hearing through video conference before the ld. CIT(A). The ld. CIT(A) rightly granted the opportunity of video conference fixing the date of conference on 30.12.2022 at 3.30 PM. We have gone through the letter of adjournment dated 27.12.2022 filed by the assessee seeking another date for video conference. However, the ld. CIT(A) held that on the schedule date and time the assessee did not attend the video conference on 30.12.2022 at 3.30 PM and passed the order on 30.12.2022 at 05.26 PM hence we hold that this is a fit case to remand the matter to ld. CIT(A) for adjudication de novo after

Mohd. Yamin affording an opportunity to the assessee to represent the case. The ld.CIT(A) would be at liberty to initiate penalty/prosecution proceedings in case of non compliance to the notices issued. The assessee shall promptly comply to the notices issued by the authorities from time to time.

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