SS WINES,GURGAON vs. ITO, WARD-4(3), NEW DELHI

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ITA 8062/DEL/2018Status: HeardITAT Delhi08 June 2023AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the Assessing Officer for a fresh assessment. The Assessing Officer was directed to provide the assessee with a due opportunity of hearing before framing a new assessment order.

What were the facts?

The assessee did not appear before the ITAT, and the appeal was decided ex-parte. The Assessing Officer and CIT(A) had also passed ex-parte orders without affording the assessee a proper opportunity of hearing.

What were the issues?

Whether the ex-parte assessment and appellate orders were passed without affording the assessee due opportunity of hearing.

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: G: NEW DELHI

Before: SHRI CHANDRA MOHAN GARG & SHRI PRADIP KUMAR KEDIA

Hearing: 31.05.2023Pronounced: 09.06.2023

PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of CIT(A)-1, Gurgaon dated 21.10.2016 for AY 2012-13. 2. When the case was called for assessee neither the assessee nor any authorized representative appeared nor any adjournment application has been filed despite due service of notice in compliance on which Shri Manoj Kumar Gupta, CA & his associates Advocate appeared during earlier hearings. On perusal of the appeal record we find it appropriate to adjudicate the appeal after hearing the submissions of ld. Senior DR ex- parte qua assessee hence we proceed to decide the same.

3.

The learned Senior DR, in all fairness, agreed to the factual position discernable from the appeal records that Assessing Officer has passed ex-parte assessment order u/s. 144 of the Act and the ld. CIT(A) has also dismissed appeal of the assessee by passing ex-parte order qua assessee without affording due opportunity of hearing to the assessee. The ld. Senior DR also submitted that if it is found necessary, just and proper then the Department has no serious objection if the matter is restored to the file of Assessing Officer for denovo framing of assessment order after allowing due opportunity of hearing to the assessee.

4.

In view of above the matter is restored to the file of Assessing Officer for framing denovo assessment order after allowing due opportunity of hearing to the assessee and without being influence from the earlier assessment and first appellate order.

5.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 09.06.2023. (PRADIP KUMAR KEDIA) (CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 09th June, 2023. NV/-

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