PUJA GUPTA,NEW DELHI vs. DCIT, CENTRAL CIRCLE-29, NEW DELHI

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ITA 3/DEL/2023Status: DisposedITAT Delhi19 June 2023AY 2016-172 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that no prejudice would be caused to the revenue by giving the assessee an opportunity to file submissions. Therefore, the matter was remanded to the CIT(A) for adjudication on merits.

What were the facts?

The assessee filed an appeal against an order passed by the CIT(A) without being afforded an opportunity to present her case. The revenue did not dispute this fact.

What were the issues?

Whether the CIT(A) order was passed without providing a proper opportunity of being heard to the assessee.

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Adv. Ms. Priyanka Singh, Adv
For Respondent: Ms. Indu Bala Saini, Sr. DR
Hearing: 14.06.2023Pronounced: 19.06.2023

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)-30, New Delhi dated 02.11.2022.

2.

At the outset, it was brought to our notice that the order has been passed without affording an opportunity to the assessee. The fact has not been in dispute by the revenue. It was pleaded that given an opportunity, the assessee would comply to the notices issued by the revenue. The ld. DR objected in principle. We find that no prejudice would be caused to the revenue, if an opportunity is given to the assessee to file her submissions. Hence, the matter is being remanded to the file of the ld. CIT(A) to adjudicate the issue on merits. The assessee shall comply to the notices issued by the department from time to time without seeking unnecessary adjournments.

3.

In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 19/06/2023.

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