Manas Bhatia, New Delhi V. ITO ward-40(2), New Delhi

ITA 1152/DEL/2019

AI Insights

The case involves an appeal by Manas Bhatia against the order of the CIT(A)-14, New Delhi, which was dated 10.12.2018 for the Assessment Year 2010-11. The primary contention of the appellant was the lack of a proper opportunity of hearing provided by the CIT(A), leading to an ex parte decision which violated the principles of natural justice. The Senior Departmental Representative (Sr. DR) supported the lower authorities' decisions but conceded to a de novo adjudication if deemed appropriate. The Tribunal, after reviewing the submissions and the relevant materials, found merit in the appellant's argument and restored the case to the CIT(A) for a fresh examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131220 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 12-04-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 12-02-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: OBSERVING NON COMPLIANCE OF
• Section: 250

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI P. K. KEDIA, ACCOUNTANT MEMBER ITA No. 1152/Del/2019 (Assessment Year: 2010-11) Manas Bhatia, BH-417, 2 nd Floor, Shalimar Bagh, New Delhi Vs. ITO, Ward-40(2), New Delhi (Appellant) (Respondent) PAN: AIRPB9818J Assessee by : Sh. Shantanu Jain, Adv Revenue by: Sh. Ram Dhan Meena, Sr. DR Date of Hearing 13/04/2023 Date of pronouncement 27/04/2023 O R D E R PER C. M. GARG, J. M.: 1. This appeal has been preferred by the assessee against the order of the CIT(A)-14, New Delhi, dated 10.12.2018 for AY 2010-11. 2. Apropos ground No. 1, the ld counsel for the assessee submitted that the assessee was not granted proper opportunity of hearing by the ld CIT(A) while passing the First Appellate Order and as the first appellate order was passed ex parte qua assessee in violation of principle of natural justice. The ld counsel submitted that even the ld CIT(A) has not decided grounds of appeal raised by the assessee in Form No. 35 of the first appeal. Therefore, the matter may kindly be restored to the file of the ld CIT(A) for re-adjudication of first appeal. 3. In reply to the above, the Sr. DR strongly supported the orders of the authorities below and submitted that despite several opportunities the assessee did not comply with the directions of the ld CIT(A) ITA No. 1152/Del/2019 Manas Bhatia Page | 2 therefore, he had no alternative but to dismiss the appeal. However, in a fairness the ld Sr. DR submitted that if it is found just and proper then the department has no objection if the matter be restored to the file of ld CIT(A) for de novo adjudication of appeal. 4. On careful consideration of above submissions of both the sides and vigilant perusal of the relevant material placed before us and order of the CIT(A), we are of the considered view that from perusal of the first appellate order it is clearly discernable that the ld CIT(A) has dismissed the appeal of the assessee by observing non compliance of the notices issued to him. He has not adjudicated the grounds of appeal agitated in Form 35 of the First Appeal filed by the assessee as per requirement of sub-section (6) of Section 250 of the Income Tax Act, 1961. Therefore, we find it appropriate to restore the appeal to the file of the ld CIT(A) for de novo adjudication of appeal after allowing due opportunity of hearing to the assessee and without being influenced with the earlier first appellate order. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 27/04/2023. -Sd/- -Sd/- (P. K. KEDIA) (C. M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27/04/2023 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi