SINHA ENTERPRISES,SONEBHADRA vs. INCOME TAX OFFICER, R - 3(4), SONEBHADRA

PDF · subscribers
ITA 33/VNS/2021Status: DisposedITAT Varanasi23 May 2022AY 2014-20153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex parte orders of the CIT(A) and remanded the matters back for fresh adjudication on merits. The assessee is to be given one more opportunity of hearing.

What were the facts?

The assessee's appeals were dismissed by the CIT(A) ex parte for non-prosecution. The assessee failed to respond to multiple notices issued by the CIT(A), some during the COVID-19 lockdown period.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeals for non-prosecution without deciding on merits, especially considering the pandemic period and lockdown restrictions.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CIRCUIT ‘SMC’ BENCH, VARANASI

Before: SHRI.VIJAY PAL RAO

Hearing: 23.05.2022Pronounced: 23.05.2022

CIT(A) dismissed the appeal of the assessee for non prosecution without deciding the issues on merits.

4.

The first two notices issued by the CIT(A) are during the pandemic period and particularly when a complete lockdown was in operation. Accordingly, in the facts and circumstances of the case and in the interest of justice when the CIT(A) has not decided the appeals of the assessee on merits and dismissed the same in limine, the impugned orders of the CIT(A) are set aside and the matters are remanded to the record of the CIT(A) for deciding the same afresh on merits by a speaking order after giving one more opportunity of hearing to the assessee.

5.

In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open Court on conclusion of hearing on 23.05.2022.

Recent GST High Court judgments

Search GST case law →