R.L. AGARWAL HUF,GHAZIABAD vs. DCIT CIRCLE-2, GHAZIABAD

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ITA 1857/DEL/2023Status: DisposedITAT Delhi17 October 2023AY 2010-11Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member)4 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) passed an ex-parte order without providing the assessee with an adequate opportunity to be heard and without passing a speaking order on merits. Therefore, the appeal was restored to the CIT(A) for a fresh decision.

What were the facts?

The assessee sought an adjournment for a hearing before the CIT(A), which was scheduled for May 23, 2023, and requested it be extended to June 9, 2023. However, the CIT(A) passed an ex-parte order on May 29, 2023, dismissing the appeal.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without granting the assessee adequate opportunity of being heard and without deciding the appeal on merits.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH “S.M.C.” : DELHI ]

Before: SHRI CHALLA NAGENDRA PRASAD

For Appellant: Shri Gagan Kumar, Adv.; &, Shri Varun Gandhi, Adv.;, Shri Om Parkash
Hearing: 11/10/2023

आदेश /O R D E R PER C. N. PRASAD, J. M. :

1.

This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals) [hereinafter referred to CIT (Appeals)]/National Faceless Appeal Centre (NFAC) Delhi, dated 29.05.2023 for assessment year 2010-11.

2.

In the grounds of appeal the assessee has raised several grounds on merits and also agitated the order of the ld. CIT (Appeals) in passing an ex-parte order without giving adequate opportunity of being heard to the assessee.

3.

The ld. Counsel for the assessee, at the outset, submits that the appeal was posted for hearing on 23.05.2023. The assessee sought adjournment and in the portal it was also mentioned that the adjournment was sought up to 09th June, 2023. However, in the meantime the ld. CIT (Appeals)/NFAC passed order on 29.05.2023 dismissing the appeal of the assessee and sustaining the order of the Assessing Officer passed under section 143(3) of the Income Tax Act, 1961 (the Act). Therefore, the ld. Counsel submits that the appeal may be restored back to the file of the ld. CIT (Appeals) for disposing off the appeal after providing adequate opportunity of being heard to the assessee.

4.

The ld. DR has no serious objection in restoring the appeal to the file of the ld. CIT (Appeals).

5.

On hearing both the parties and perusing the order of the ld. CIT (Appeals) and the copy of snapshot of portal placed in the paper book and the adjournment letter of the assessee it is noticed that the assessee sought adjournment when the appeal was fixed for hearing on 23.05.2023 requesting for adjournment. The Income tax portal also refers to the adjournment letter of the assessee 2 and it was stated that the adjournment sought up to 9.06.2023. However, the ld. CIT (Appeals) by order dated 29.05.2023 disposed off the appeal of the assessee. I also notice that the ld. CIT (Appeals) dismissed the appeal of the assessee without passing a speaking order on merits of the addition/disallowance made in the assessment order. Therefore, in the interest of justice, this appeal is restored to the file of the ld. CIT (Appeals) who shall decide the appeal afresh after providing adequate opportunity of being heard to the assessee.

6.

In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on : 17/10/2023.

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