Sumit Ghosh v. ITO, Ward 44(3), New Delhi
[Citation -2019-LL-0925-4]
| Citation | 2019-LL-0925-4 |
|---|---|
| Appellant Name | Sumit Ghosh |
| Respondent Name | ITO, Ward 44(3), New Delhi |
| Court | ITAT-Delhi |
| Relevant Act | Income-tax |
| Date of Order | 25/09/2019 |
| Assessment Year | 2009-10 |
| Judgment | View Judgment |
| Keyword Tags | adequate opportunity of being heard • ex-parte order • non-co-operative • restoration of appeal |
| Bot Summary: | During the hearing, Ld. counsel for the assessee has stated that Ld. CIT(A) has not given sufficient opportunity to the assessee for substantiating the claim to the assessee and passed the exparte order without hearing the assessee. On the contrary, Ld. DR did not raise any serious objection on the request of the Ld. Counsel for the Assessee. I have heard both the parties and perused the records, I find that assessee remained non-cooperative before the Ld. CIT(A). Keeping in view of the facts and circumstances of the present case and in the interest of justice, the issues in dispute requires to be adjudicated by the Ld. CIT(A), afresh. I remit back the issues in dispute to the files of the Ld. Commissioner of Income Tax for hearing on 22.10.2019 at 10.00 AM with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee. Assessee is also directed through his Counsel to appear before the Ld. CIT(A) on 22.10.2019 at 10.00 AM for hearing to substantiate his case and did not take any unnecessary adjournment in the case. In the result, the appeal filed by the assessee stands allowed for statistical purposes. |