Case Number: ITA 1671/DEL/2019
Appellant: Meenu Miglani, New Delhi
Respondent: ITO Ward-59(5), New Delhi
Assessment Year: 2014-15
Case Filed On: 2019-02-28
Order Type: Final Tribunal Order
Date of Order: 2020-01-27
Pronounced On: 2020-01-14
The case of Meenu Miglani vs ITO Ward-59(5), New Delhi (ITA 1671/DEL/2019) revolves around the allegations of an ex-parte order passed by the CIT(A) without allowing sufficient opportunity for hearing and without addressing the merits of the addition made by the AO. Filed on 28th February 2019, this case pertains to the assessment year 2014-15 and was adjudicated by the Income Tax Appellate Tribunal (ITAT) in New Delhi. The final tribunal order was issued on 27th January 2020, with the judgment pronounced on 14th January 2020.
Meenu Miglani, residing in New Delhi, filed her return of income for the assessment year 2014-15. The issue arose when the Assessing Officer (AO) made an addition to her income based on certain discrepancies. Aggrieved by the addition, Meenu Miglani appealed to the Commissioner of Income Tax (Appeals) [CIT(A)], New Delhi. However, the CIT(A) dismissed her appeal ex-parte, leading her to approach the ITAT.
Aggrieved by the ex-parte order, Meenu Miglani’s counsel argued that the CIT(A) had dismissed the appeal without allowing sufficient opportunity for hearing and without addressing the merits of the case. The counsel pointed out that the CIT(A) failed to provide a reasoned assessment order and did not consider the evidence provided by the appellant to explain the discrepancies.
The ITAT, led by Ms. Sushma Chowla, Vice President, and Shri N.K. Billaiya, Accountant Member, examined the appeal on 14th January 2020. The tribunal noted that under 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 providing a reasoned order. The tribunal found that the CIT(A) had failed to do so and had dismissed the appeal without addressing the merits or providing sufficient opportunity for hearing.
The tribunal decided to set aside the CIT(A)’s ex-parte order and restore the matter back to the CIT(A) for a fresh decision on the merits. The tribunal directed the CIT(A) to provide a reasoned order after affording reasonable opportunity of hearing to the appellant. The tribunal’s final judgment stated:
The appeal filed by the assessee is allowed. The matter is restored back to the file of CIT(A) to decide the issue on merits after affording reasonable opportunity of hearing to the assessee. The assessee is also directed to comply with notices issued by the CIT(A). The preliminary issue raised in this appeal is thus decided in favour of the assessee.
Order pronounced in the open court on 27th January 2020.
-Sd/- (N.K. BILLAIYA) ACCOUNTANT MEMBER
-Sd/- (SUSHMA CHOWLA) VICE PRESIDENT
This case reflects common procedural issues where ex-parte assessments and lack of detailed appellate examination can lead to the need for reassessment. Similar cases often highlight the necessity for thorough documentation and the importance of presenting a clear defense during initial proceedings to avoid prolonged litigation.
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