Case Number: ITA 1446/DEL/2019
Appellant: Bharat Bansal (HUF), Noida
Respondent: ITO, Ward-1(2), Noida
Assessment Year: 2015-16
Case Filed On: February 21, 2019
Order Type: Final Tribunal Order
Date of Order: January 27, 2020
Pronounced On: January 13, 2020
The appeal was filed by Bharat Bansal (HUF) against the order dated September 29, 2018, passed by the Commissioner of Income Tax (Appeals)-I, Noida, for the assessment year 2015-16. The case revolves around a tax arrears dispute, where the appellant contended that the CIT(A) had decided the appeal ex-parte without going into the merits of the addition and without providing sufficient opportunity for a hearing.
The appellant, Bharat Bansal (HUF), located at 702, 7th Floor, Mahagun Marvila, Sector-78, Noida, with PAN AAHHB1805P, was represented by Ms. Archna Rakshi, CA. The appellant argued that the CIT(A) had passed the ex-parte order without allowing sufficient opportunity for a hearing and without addressing the merits of the case.
The respondent, represented by Sh. Pradeep Singh Gautam, Sr. DR, contended that sufficient opportunity had been afforded to the appellant.
The case was heard by Ms. Sushma Chowla, Vice President, and Sh. N.K. Billaiya, Accountant Member, of the Income Tax Appellate Tribunal, Delhi Bench ‘D’. The Tribunal noted that under the provisions of Section 250(6) of the Income Tax Act, 1961, it is incumbent upon the CIT(A) to decide the appeal after hearing the parties and stating the points for determination, the decision thereon, and the reasons for the decision.
The Tribunal found that the CIT(A) had dismissed the appeal ex-parte without providing a reasoned assessment order and without sufficient opportunity for the appellant to present their case. The Tribunal emphasized that the CIT(A) has no power to dismiss the appeal for non-prosecution without addressing the merits of the case.
The Tribunal set aside the matter back to the file of the CIT(A) with the direction to decide the issue on merits by a reasoned order, after affording reasonable opportunity of hearing to the appellant. The Tribunal also directed the appellant to appear before the CIT(A) and participate in the appellate proceedings. The preliminary issue raised in the appeal was decided in favor of the appellant.
In the result, the appeal of Bharat Bansal (HUF) was allowed. The order was pronounced in the open court on January 27, 2020.
Signatories:
(N.K. BILLAIYA) ACCOUNTANT MEMBER
(SUSHMA CHOWLA) VICE PRESIDENT
Date: 27th January, 2020
Assistant Registrar: S. Shekhar, Sr. P.S.
Copy of the Order is forwarded to:
BY ORDER
Assistant Registrar, ITAT, New Delhi
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