The case number ITA 729/DEL/2019 involves the appellant, Neena Sinha from Greater Noida, and the respondent, ITO, Ward-2(3), Noida. This case pertains to the assessment year 2010-11 and was filed on January 31, 2019. The order type is a Final Tribunal Order, with the date of the order and the date it was pronounced being July 8, 2019.
This appeal was filed by Neena Sinha against the impugned order dated September 28, 2018, passed by the Ld. Commissioner of Income Tax (Appeals)-1, Noida. The primary issue in this appeal revolves around the exparte order passed by the Ld. CIT(A) without providing adequate opportunity for the assessee to present her case.
The main contention of the appellant, represented by Ms. Sana Baqai, CA, was that the Ld. CIT(A) passed the exparte impugned order against the assessee without giving adequate opportunity to the assessee. Therefore, the appellant requested that the issues in dispute be set aside and remitted back to the file of the Ld. CIT(A) with directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee.
At the time of the hearing, the Ld. Counsel for the assessee drew attention to the impugned order passed by the Ld. CIT(A) dated September 28, 2018, highlighting that the order was passed exparte against the assessee. The Ld. Counsel requested that the issues in dispute be remitted back to the file of the Ld. CIT(A) for a fresh decision after providing adequate opportunity to the assessee.
The Ld. DR, Shri S.L. Anuragi, did not raise any serious objection to the request made by the Ld. Counsel for the assessee. The Ld. DR also relied upon the orders of the authorities below.
Upon hearing both parties and reviewing the records, especially the impugned order passed by the Ld. First Appellate Authority, the Tribunal found that the assessee remained non-cooperative before the Ld. CIT(A). However, it was noted that sufficient opportunity of hearing for substantiating the claim of the assessee had not been provided by the Ld. CIT(A). The Ld. CIT(A) decided the appeal exparte without adequate opportunity being given to the assessee.
In the interest of justice, the Tribunal remitted the issues in dispute back to the file of the Ld. CIT(A) for a fresh decision, after giving adequate opportunity of being heard to the assessee. The Tribunal directed the assessee, through her counsel, to appear before the Ld. CIT(A) on October 22, 2019, at 10:00 AM for substantiating her claim. It was made clear that no notice of hearing would be issued by the Ld. CIT(A), as the order was pronounced in the Open Court.
In summary, the Tribunal’s decision in Neena Sinha vs ITO underscores the importance of providing adequate opportunity for the assessee to present their case. The appeal was allowed for statistical purposes, and the matter was remitted back to the Ld. CIT(A) for fresh adjudication, ensuring that the principles of natural justice are upheld.
This case serves as a significant reference for taxpayers and tax professionals dealing with similar issues, highlighting the necessity of providing sufficient opportunity to the assessee during appellate proceedings.
Neena Sinha vs ITO: Appeal Remitted for Fresh Hearing for AY 2010-11
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