Case Number: ITA 1469/DEL/2020
Appellant: Seema Chauhan, Hisar
Respondent: ITO Ward-4, Hisar
Assessment Year: 2010-11
Result: 2010-11
Case Filed On: 2020-08-05
Order Type: Final Tribunal Order
Date of Order: 2021-07-23
Pronounced On: 2021-07-23
Seema Chauhan, residing in Hisar, filed an appeal against the order of the CIT(A), Hisar dated 28.02.2019, contesting the determination of income by the ITO, Ward-4, Hisar for the assessment year 2010-11. The primary issue was related to the cash deposits in her bank account, which led to the initiation of reassessment proceedings.
The case was heard by the Delhi “SMC-1” Bench of the Income Tax Appellate Tribunal (ITAT), New Delhi, comprising Shri Kul Bharat, Judicial Member.
ITA No. 1469/Del/2020: This appeal by Seema Chauhan was against the order of the CIT(A), Hisar dated 28.02.2019, pertaining to A.Y. 2010-11 regarding the determination of income and the ex-parte disposal of the appeal.
The appellant’s counsel argued that the assessment order was made without giving reasonable opportunity to the appellant to present her case. It was submitted that in the interest of principles of natural justice, an opportunity should be granted to the appellant to represent her case before the First Appellate Authority. The counsel prayed for the matter to be restored to the CIT(A) for a decision on merit.
The Tribunal noted that the CIT(A) disposed of the appeal ex-parte without granting a fair opportunity of being heard to the appellant. The Tribunal observed that the CIT(A) ought to have given the last opportunity to the appellant to represent her case.
In light of the above findings, the Tribunal set aside the impugned order and restored the appeal to the CIT(A) to decide it afresh after granting a reasonable opportunity to the appellant. The appellant was directed not to seek adjournment without any reasonable cause. The grounds raised by the appellant were allowed for statistical purposes.
Order pronounced in the open court on 23/07/2021.
SD/-
(KUL BHARAT)
Judicial Member
Date: 23/07/2021
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Assistant Registrar, ITAT, New Delhi
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