Case Number: ITA 1418/DEL/2019
Appellant: Neena Grover, New Delhi
Respondent: ACIT, Circle-18, New Delhi
Assessment Year: 2012-13
Case Filed On: February 20, 2019
Order Type: Final Tribunal Order
Date of Order: January 27, 2020
Pronounced On: January 14, 2020
The appeal was filed by Neena Grover against the order of CIT(A)-6, New Delhi, dated December 12, 2018, relating to the assessment year 2012-13. The appellant was aggrieved by the ex-parte order passed by the CIT(A) without sufficient opportunity for hearing and without addressing the merits of the addition.
The learned AR for the appellant pointed out that the CIT(A) had passed an ex-parte order without allowing sufficient opportunity of hearing and without going into the merits of the case. The appellant contended that this was a violation of the principles of natural justice.
The learned DR for the Revenue argued that sufficient opportunity had been afforded to the appellant, and the CIT(A) had followed due process.
The Tribunal, comprising Ms. Sushma Chowla, Vice President, and Sh. N.K. Billaiya, Accountant Member, heard the rival contentions and perused the record. The Tribunal observed 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 state the points for determination, the decision thereon, and the reasons for the decision. The CIT(A) does not have the power to dismiss the appeal for non-prosecution, as per the ratios laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP).
In the present appeal, the Tribunal found that the CIT(A) had dismissed the appeal ex-parte and failed to provide a reasoned assessment order. This constituted an infirmity in the order.
The Tribunal set aside the order of the CIT(A) and directed the CIT(A) to decide the issue on merits by a reasoned order, after affording a reasonable opportunity of hearing to the appellant. The appellant was also directed to comply with the notices issued by the CIT(A).
The preliminary issue raised in the appeal was decided in favor of the appellant, and the appeal was restored to the file of CIT(A) for a fresh decision on merits. As the appeal was decided on this preliminary issue, the Tribunal did not address the issue raised on merit.
In the result, the appeal of the appellant was allowed, and the case was restored to the CIT(A) for a fresh decision on merits. The final judgment was pronounced in the open court on January 27, 2020.
Final Judgment: The appeal is allowed and remanded to the CIT(A) for fresh adjudication with a reasoned order after affording an opportunity of hearing to the appellant.
Order pronounced in the open court on 27th January, 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, Delhi
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