Raj Rani Sharma, appeal of the assessee allowed for statistical purposes due to the lack of opportunity of being heard

Last updated: 13 January 2021

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The Income Tax Appellate Tribunal allowed an appeal filed by Raj Rani Sharma for statistical purposes. The tribunal found that the Commissioner of Income Tax (Appeals) had dismissed the assessee's appeal ex-parte without providing a proper opportunity to be heard. Consequently, the case was sent back to the CIT(A) to be decided afresh after giving the assessee adequate opportunity to present their case.

Court :
ITAT New Delhi

Brief :
This appeal filed by the Assessee is directed against the impugned order dated 20.3.2020 passed by the Ld. Commissioner of Income Tax (Appeals)-13, New Delhi , pertaining to assessment year 2017-18.

Citation :
ITA NO. 1736/DEL/2020

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “A”, NEW DELHI
(THROUGH VIDEO CONFERENCE)
BEFORE HON’BLE JUSTICE P.P. BHATT, PRESIDENT
AND
SHRI G.S. PANNU, HON’BLE VICE PRESIDENT

ITA NO. 1736/DEL/2020
A.Y. : 2017-18

Raj Rani Sharma,
A-38, Sunder Apartment, Sector-1,
Rohini, New Delhi
(PAN: ALZPS8184P)
(APPELLANT)

Vs.

ITO, WARD 35(8),
NEW DELHI
(RESPONDENT)

Assessee by : Sh. R.s. Singhvi, Adv.
Department by : Sh. M. Baranwal, Sr. DR.

ORDER

PER JUSTICE P.P. BHATT:

This appeal filed by the Assessee is directed against the impugned order dated 20.3.2020 passed by the Ld. Commissioner of Income Tax (Appeals)-13, New Delhi , pertaining to assessment year 2017-18.

2. At the time of hearing, Ld. Authorised Representative of the Assessee, Sh. R.S. Singhvi, Advocate stated that Ld. CIT(A) was not justified in dismissingthe appeal exparte without providing proper and reasonable opportunity of being heard and as such the same is against the principle of natural justice.Therefore, he requested the matter may be restored back to the file of the Ld.CIT(A) with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee.

3. On the other hand, Ld. Sr. DR has not raised any objection on the request of the Ld. A.R. for the assessee.

4. We have heard both the parties and perused the orders of the authorities below, we find that Ld. CIT(A) has passed the exparte order and dismissed the appeal of the assessee without providing sufficient opportunityof being heard to the assessee. Therefore, in the interest of justice, we set aside the matter to the file of the Ld. CIT(A) with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee.

5. In the result, the Appeal filed by the Assessee is allowed for statistical purposes.

Order pronounced in the Open Court on 08-01-2021.

Sd/- Sd/-
(G.S. PANNU) (JUSTICE P.P. BHATT)
VICE PRESIDENT PRESIDENT

“SRB”
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT (A)
5. DR, ITAT

TRUE COPY
By Order,
Assistant Registrar, ITAT, Delhi Benches

FAQ :

The appeal was allowed for statistical purposes because the assessee was not given a proper opportunity to be heard by the Commissioner of Income Tax (Appeals), which violates the principle of natural justice.

The main issue was that the CIT(A) dismissed the assessee's appeal without providing a reasonable opportunity for them to present their case.

The Tribunal set aside the order of the CIT(A) and directed them to decide the appeal afresh, ensuring the assessee is given an adequate opportunity to be heard.

It means the appeal was upheld on procedural grounds (lack of hearing) to allow for a proper review of the case on its merits, rather than deciding the substantive tax issue at this stage.