Case Number: ITA 1516/DEL/2019
Appellant: Prabha Singhal, Noida
Respondent: ITO, Ward-2(4), Noida
Assessment Year: 2011-12
Result: 2011-12
Case Filed On: 2019-02-25
Order Type: Final Tribunal Order
Date of Order: 2020-01-27
Pronounced On: 2020-01-15
Bench: Delhi Bench ‘D’, New Delhi
Members: Ms. Sushma Chowla, Vice President, and Shri R.K. Panda, Accountant Member
This case involves the appeal filed by Prabha Singhal, Noida against the order of the Commissioner of Income-Tax (Appeals)-I, Noida, for the assessment year 2011-12. The primary issue was the ex-parte decision by the CIT(A), which the appellant sought to challenge.
Prabha Singhal filed an appeal against the ex-parte assessment order for the year 2011-12, challenging the decision of the Income Tax Officer (ITO), Ward-2(4), Noida. The case was brought before the Income Tax Appellate Tribunal (ITAT) for resolution.
The appellant, represented by Sh. Rajesh Malhotra, CA, and the respondent, represented by Ms. Rakhi Vimal, Sr. DR, participated in the hearing conducted by the ITAT on 15/01/2020.
The appellant challenged the order on several grounds, including the following:
During the hearing on 15/01/2020, the appellant’s counsel, Sh. Rajesh Malhotra, pointed out that the CIT(A) had passed the ex-parte order without giving the appellant adequate opportunity to present their case. The respondent’s counsel, Ms. Rakhi Vimal, argued that sufficient opportunity had been afforded to the appellant.
The Tribunal noted that under the provisions of Section 250(6) of the Income Tax Act, 1961, it is mandatory for the CIT(A) to decide the appeal after hearing the parties and provide reasons for their decision. The Tribunal found that the CIT(A) had dismissed the appeal ex-parte without a reasoned order, which constituted a significant infirmity in the order.
Considering the procedural lapse, the Tribunal decided to set aside the CIT(A)’s order and remand the case back to the CIT(A) for a fresh decision on merits. The CIT(A) was directed to provide a reasoned order after affording a reasonable opportunity of hearing to the appellant.
In view of the above findings, the Tribunal ordered the following:
In conclusion, the appeal of Prabha Singhal was allowed for statistical purposes. The case was remanded back to the CIT(A) for a fair hearing and a reasoned decision on merits.
Decision: Appeal allowed for statistical purposes.
Signed by: Sushma Chowla, Vice President, and R.K. Panda, Accountant Member
Date: 27/01/2020
Prabha Singhal vs. ITO, Ward-2(4), Noida – ITA 1516/DEL/2019: Case Filed Due to Ex-Parte Decision
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