SUSHANT MUTTREJA,NEW DELHI vs. ACIT, CIRCLE-70(1), NEW DELHI

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ITA 9304/DEL/2019Status: DisposedITAT Delhi03 August 2023AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the ends of justice would be served by giving the assessee an opportunity to present their submissions. Therefore, the appeal was allowed for statistical purposes.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A). Both the assessee and the revenue agreed that the matter should be remanded back to the CIT(A) for fresh adjudication.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified and if the assessee should be given an opportunity to be heard.

AI-generated summary — verify with the full judgment below

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

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

Hearing: 02.08.2023Pronounced: 03.08.2023

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of ld. CIT(A)-28, New Delhi dated 27.09.2019.

2.

At the outset, both the parties submitted that since the adjudication by the ld. CIT(A) has been an ex-parte, in the fitness of things, the matter should go back to the file of the ld. CIT(A) for adjudication afresh after considering the submissions of the assessee. We are of the considered view that the ends of justice would be well served if an opportunity is given to the assessee.

Sushant Muttreja 3. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 03/08/2023.

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