ANOKH CHANDRE SHUKLA,DELHI vs. ITO,WARD-36(1), DELHI

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ITA 2084/DEL/2022Status: DisposedITAT Delhi20 July 2023AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of justice, remitted the issue back to the CIT(A). The CIT(A) is directed to provide a hearing opportunity to the assessee and pass a speaking order on merits.

What were the facts?

The assessee's appeal against the CIT(A)'s ex-parte order was heard. The assessee's counsel requested an opportunity to present the case properly before the CIT(A) as the assessee had not appeared earlier.

What were the issues?

Whether the CIT(A) order passed ex-parte without affording proper opportunity of hearing to the assessee is sustainable.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH ‘A’ : NEW DELHI

For Appellant: Shri Ved Jain, Advocate, Shri Aman Garg, CA
For Respondent: Shri Kanv Bali, Sr. DR
Hearing: 18.07.2023

(PAN : AORPS0630R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ved Jain, Advocate Shri Aman Garg, CA REVENUE BY : Shri Kanv Bali, Sr. DR Date of Hearing : 18.07.2023 Date of Order : 18.07.2023 ORDER

PER SHAMIM YAHYA, ACCOUNTANT MEMBER :

1.

This appeal filed by the assessee is directed against the order of ld. CIT (A)/National Faceless Appeal Centre (NFAC) dated 21.06.2022 pertaining to assessment year 2017-18.

2.

The assessee has raised various grounds of appeal but ld. Counsel of the assessee, at the outset, prayed that the ld. CIT (A) has passed an ex-parte order after noting that assessee did not appear despite notices. Ld. Counsel of the assessee prayed that an opportunity may be given to 2 /Del./2022 the assessee to canvass the case properly before the ld. CIT (A). He undertook to cooperate at the level of ld. CIT (A). 3. Ld. DR for the Revenue did not have any serious objection to this proposition. 4. Accordingly, in the interest of justice, we remit the issue to the file of ld. CIT (A). Ld. CIT (A) shall give an opportunity to the assessee of being heard and pass a speaking order on merits of the case. 5. In the result, this appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 18th day of July, 2023 after the conclusion of the hearing.

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