Sant Sharan Upadhyaya, Allahabad V. ITO, Ward- 1(5), Allahabad

ITA 56/ALLD/2023

AI Insights

This case involves an appeal by Sant Sharan Upadhyaya against the order of the Ld. CIT(A)/NFAC, Delhi, which was dated 01.03.2023 for the assessment year 2012-13. The primary grievance of the assessee was the ex-parte dismissal of his appeal by the Ld. CIT(A) without a hearing. The Tribunal noted that the CIT(A) had not considered the merits of the case nor discussed any relevant facts or laws in his decision, which led to the setting aside of the CIT(A)'s order and the restoration of the case for a proper hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114368 (ITAT-ALLAHABAD)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 03-09-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 14-05-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD “SMC” BENCH, ALLAHABAD BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.56/Alld/2023 (ननधधारण वर्ा / Assessment Year: 2012-13) Sant Sharan Upadhyaya S/o Shri R. G. Upadhyaya, 11-B, Bank Road, Allahabad, Uttar Pradesh- 211002. बनधम/ Vs. ITO, Ward-1(5) Allahabad 11-B, Bank Road, Allahabad, Uttar Pradesh- 211002. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AALPU4991K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) सुनवाई की तारीख / Date of Hearing: 04/09/2023 घोषणा की तारीख /Date of Pronouncement: 11/09/2023 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Ld. CIT(A)/NFAC, Delhi dated 01.03.2023 for AY. 2012-13. 2. None appeared for the assessee. However, on perusal of the grounds of appeal raised by the assessee especially ground no. 3, it is noted that the assessee is aggrieved by the impugned action of the Ld. CIT(A) dismissing the assessee’s appeal ex-parte, without hearing the assesse. 3. It is noted that the Ld. CIT(A) has passed the impugned order ex-parte without looking into merits of the grounds of appeal raised by the assessee. Ld. CIT(A) has made a bald statement that he is passing the appellate order on merits, But, I find in this context that he has passed the order on issues raised without discussing any relevant facts/law. Therefore, the impugned action of Ld. CIT(A) cannot be countenanced for non-application of mind and for not giving reason Assessee by: None Revenue by: Shri A. K. Singh (Sr. DR) ITA No.56/Alld/2023 A.Y.2012-13 Sant Sharan Updhyaya 2 for deciding the grounds of appeal. Therefore, I am inclined to set aside the impugned order of the Ld. CIT(A) and restore the appeal back to his file with a direction to pass speaking order as stipulated u/s 250(6) of the Income Tax Act, 1961 after hearing the assessee. The assessee is directed to file written submission/relevant documents and request for hearing if he desires as per Rules. And the Ld. CIT(A) to adjudicate the grounds of appeal in accordance to law. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 11/09/2023. Sd/- (ABY T. VARKEY) JUDICIAL MEMBER Allahabad ददनांक Dated : 11/09/2023. Vijay Pal Singh, (Sr. PS) Copy forwarded to: 1. Appellant – 2. Respondent – 3. CIT(A) , Allahabad 4. CIT 5. DR - By order Assistant Registrar