KUNWAR PAL SHARMA,BULANDSHAHR vs. ITO WARD 2(3)2, BULANDSHAHAR

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ITA 393/DEL/2023Status: DisposedITAT Delhi09 August 2023AY 2017-182 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 found that the assessee was not given a proper opportunity to present their case before the lower authorities. Therefore, the matter was restored to the Assessing Officer for fresh adjudication.

What were the facts?

The Assessing Officer passed an ex-parte order, and the CIT(A) dismissed the assessee's appeal without providing an opportunity to be heard. The assessee also requested to keep penalty proceedings in abeyance, which was denied.

What were the issues?

Whether the lower authorities erred by passing ex-parte orders and dismissing the appeal without affording the assessee a proper opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: C: NEW DELHI

Before: SHRI CHANDRA MOHAN GARG & DR. B.R.R. KUMAR

Hearing: 09.08.2023Pronounced: 09.08.2023

ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of NFAC, New Delhi dated 21.12.2022 for A.Y. 2017-18.

2.

When the appeal was called for hearing neither the assessee nor any authorized representative appeared nor any adjournment application has been filed despite several notices. However, or perusal of the appeal records and impugned order, we find that the appeal can be disposed of ex-parte qua assessee after hearing the arguments of ld. Senior DR. Therefore we proceed to adjudicate the appeal ex-parte qua assessee.

3.

On being asked by the bench the ld. Senior DR, in all fairness, did not controvert the factual observations of the bench that the Assessing Officer has passed ex-parte order u/s. 144 of the Act and the ld. CIT(A) has also dismissed appeal of assessee dismissing the request of assessee to keep penalty proceedings in abeyance on account of pendency of first appeal of assessee and the assessee was not allowed opportunity of being heard and to explain his case before the authorities below.

4.

Therefore in view of above factual position of the case we find it appropriate to restore the matter to the file of Assessing Officer for a fresh adjudication of issue of imposing of penalty for non compliance of notice after allowing due opportunity of hearing to the assessee and without being influenced with the earlier orders.

5.

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

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