This case involves the appellant Yogendra Singh Sirohi, residing in Bulandshahr, contesting the ex-parte order issued by the Income Tax Officer (ITO), Ward-3, Bulandshahr, for the assessment year 2009-10. The case was filed on February 22, 2019, and the final tribunal order was pronounced on January 15, 2020.
The proceedings were conducted at the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘D’, before Ms. Sushma Chowla, Vice President, and Shri R.K. Panda, Accountant Member. This judgment addresses the issues surrounding the ex-parte dismissal of the appeal by the Commissioner of Income Tax (Appeals), Ghaziabad.
Yogendra Singh Sirohi
S/o Nawab Singh Sirohi
Village & Post Saidpur, Bulandshahr-203411, U.P.
PAN: AVKPS1650D
Income Tax Officer, Ward-3, Bulandshahr, Uttar Pradesh
The appellant was represented by Shri A.K. Srivastava, CA. The respondent was represented by Ms. Rakhi Vimal, Sr. DR.
The appeal was filed against the orders of the Commissioner of Income Tax (Appeals), Ghaziabad, dated November 30, 2018, and May 31, 2018, for the assessment year 2009-10. The grounds of appeal included the following:
The appellant requested that the appeal be allowed with costs, as the dismissal was argued to be against the law.
During the hearing, the appellant’s counsel argued that the CIT(A) had passed an ex-parte order without providing sufficient opportunity to the assessee and without addressing the merits of the case. It was requested that the issues be set aside to the CIT(A) for fresh consideration, after giving adequate opportunity to the assessee.
The respondent’s representative argued that sufficient opportunity had been afforded to the assessee.
The tribunal observed that the CIT(A) had not provided sufficient opportunity to the assessee. Therefore, in the interest of justice, the issues were set aside to the CIT(A) for fresh adjudication, with directions for the assessee to appear before the CIT(A) on a specified date for a hearing.
The tribunal allowed the appeal of the assessee for statistical purposes, emphasizing the need for fair opportunity in judicial proceedings.
Order pronounced in the open court on January 27, 2020.
Sd/-
(R.K. Panda)
Accountant Member
Sd/-
(Sushma Chowla)
Vice President
Dated: January 27, 2020
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asst. Registrar, ITAT, Delhi
Dates:
1. Date of hearing: January 15, 2020
2. Date of pronouncement: January 27, 2020
3. Date on which the draft order is placed before the Dictating Member: January 15, 2020
4. Date on which the draft order is placed before the other Member: January 15, 2020
5. Date on which the approved draft order comes to the Sr. PS/PS: January 15, 2020
6. Date of pronouncement: January 27, 2020
7. Date on which the final order is received: January 27, 2020
8. Date on which the final order is uploaded: January 27, 2020
9. Date of dispatch: January 27, 2020
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform