Educomp - Raffles Higher Education Ltd, New Delhi V. DCIT Circle-8(1), New Delhi

ITA 1502/DEL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8642 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 20-08-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.1502/Del/2020 Assessment Year: 2015-16 Educomp – Raffles Higher Education Ltd., Flat No.1113, 11 th Floor, Ashoka Estate, 24, Barakhamba Road, New Delhi, Delhi– 110 001. PAN: AABCE9913G Vs. DCIT, Circle-8(1), New Delhi. (Appellant) (Respondent) Assessee by : Shri Satyajeet Goel, CA Revenue by : Shri R.S. Yadav, Sr. DR Date of Hearing : 10.08.2022 Date of Pronouncement : 10.08.2022 ORDER PER C.M. GARG, JM: This appeal filed by the assessee is directed against the order dated 23.01.2019 of the CIT(A)-3, New Delhi, relating to Assessment Year 2015-16. 2. The assessee, through grounds No.1(i) and 1(ii) has agitated that the ld.CIT(A) has not provided reasonable opportunity of being heard to the assessee. It was also contended that the ld.CIT(A) has passed his ex parte order without ITA No.1502/Del/2020 2 giving any final opportunity to the assessee and without deciding the grounds taken by the assessee on merit. 3. The ld. Sr. DR, in all fairness, submitted that the ld.CIT(A) has adjudicated the appeal of the assessee ex parte qua the assessee , therefore, the Department has no serious objection if the matter is restored to the file of the CIT(A) for fresh adjudication, after allowing due opportunity of being heard to the assessee. 4. On careful consideration of the above submissions and grounds of appeal taken by the assessee in Form No.36, I am of the considered opinion that the assessee has not been provided due opportunity of being heard before the ld.CIT(A) and the ld.CIT(A) has also not decided the grounds of appeal on merits. Since the ld.CIT(A) has dismissed the appeal ex parte without deciding the grounds taken by the assessee in Form No.35, therefore, the order of the CIT(A) is set aside and the appeal is restored to the file of the CIT(A) to first appellate stage. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. The order pronounced in the open court on conclusion of the hearing on 10.08.2022. Sd/- Sd/- (ANADEE NATH MISSHRA) (C.M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 10 th August, 2022. ITA No.1502/Del/2020 3 dk Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi