SAMARTH COMMUNITY FORUM,GURGAON vs. CIT EXEMPTIONS, CHANDIGARH

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ITA 2737/DEL/2022Status: DisposedITAT Delhi03 August 20232 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 matter was remanded back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee filed appeals against the orders of the CIT(E). Both parties agreed that the CIT(A) had passed ex-parte orders.

What were the issues?

Whether the ex-parte orders passed by the CIT(A) were justified and whether 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 appeals have been filed by the assessee against the orders of ld. CIT(E), Chandigarh dated 22.09.2022 and 23.09.2022.

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.

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