What did the Tribunal hold?

The Tribunal found that the NFAC had dismissed the appeal without considering its merits. Therefore, in the interest of justice, the appeal was restored to the CIT(A) for a decision on merits after providing a proper hearing.

The assessee's appeal was dismissed in limine by the NFAC without providing an adequate opportunity to be heard. The assessee contended that this dismissal was erroneous.

What were the issues?

Whether the NFAC erred in dismissing the appeal without affording a reasonable opportunity of being heard to the assessee.

Dharmender, New Delhi vs ITO | ITAT Delhi 2023

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

Before: SH. N. K. BILLAIYA & SH. ANUBHAV SHARMA

Hearing: 04/09/2023Pronounced: 04/09/2023

Appellant by None Respondent by Sh. Vivek Kumar, Upadhyay, Sr DR Date of hearing: 04/09/2023 Date of Pronouncement: 04/09/2023 ORDER PER N. K. BILLAIYA, AM:

This appeal by the assessee is preferred against the order dated 31.01.2023 by NFAC, Delhi pertaining to A.Y.2012-13.

The sum and substance of the grievance of the assessee is that the NFAC erred in dismissing the appeal in limine without affording a reasonable and adequate opportunity of being heard.

We have carefully perused the impugned order of the NFAC. We find that NFAC has dismissed the appeal without considering the merits of the case, therefore, in the interest of justice we restore the appeal to the files of the CIT(A) to be decided on merits after affording a reasonable and adequate opportunity of being heard to the assessee.

In the result, the appeal of the assessee is allowed for statistical purpose.

Decision announced in the open court on 04.09.2023.

DHARMENDER,NEW DELHI vs. ITO WARD 4 5(7), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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