The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘B’ delivered its judgment on the appeal filed by Rajesh Gupta against the order passed by the Commissioner of Income Tax (Appeals)-38, New Delhi. The case was heard by Shri R.K. Panda, Accountant Member, and Shri Sudhanshu Srivastava, Judicial Member.
The appeal was filed challenging the order passed by the CIT (A)-38, New Delhi, which dismissed the appeal exparte after rejecting the appellant’s application for adjournment. The appellant argued that the CIT (A) dismissed the appeal without going into the merits of the case and simply relied on the findings of the Assessing Officer (AO).
During the hearing, the appellant’s Authorized Representative (AR), Sh. Ved Jain, Adv., and Sh. Akshit Goel, CA, submitted that the appeal was dismissed exparte by the CIT (A) without providing the appellant a fair opportunity to present his case. They requested that the appeal be restored for fresh adjudication on merits.
The Tribunal noted that the CIT-DR, Ms. Nidhi Srivastava, had no objection to restoring the appeal to the office of the CIT (A) for adjudication on merits. The Tribunal, in the interest of substantial justice, deemed it appropriate to restore the appeal to the CIT (A) for fresh hearing and adjudication on merits after providing a proper opportunity to the appellant to present his case.
The Tribunal directed the CIT (A) to hear the appeal afresh and adjudicate on merits after giving the appellant a proper opportunity to present his case. The appellant was also directed to comply with the First Appellate Proceedings and respond to the queries and notices issued by the CIT (A) in a proper manner, failing which the CIT (A) could decide the appeal exparte in accordance with law.
The appeal filed by Rajesh Gupta was allowed for statistical purposes, and the case was restored to the CIT (A) for fresh adjudication on merits. The Tribunal emphasized the importance of providing a fair opportunity to the appellant to present his case.
Order pronounced in open court on this 23rd day of March, 2021.
sd/- (R.K. PANDA) ACCOUNTANT MEMBER
sd/- (SUDHANSHU SRIVASTAVA) JUDICIAL MEMBER
Dated the 23rd day of March, 2021
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