Tribunal grants Assessee fair hearing, sets aside order for re-decision

The Tribunal allowed the appeal of the Assessee for statistical purposes, emphasizing the importance of providing a fair opportunity for the assessee to present their case and be heard in accordance with the law. The Tribunal found that the dismissal of the appeal by the Ld. CIT(A) due to lack of proper opportunity for the assessee to be heard was unjustified, setting aside the impugned order and directing a re-decision on merits with a reasonable and sufficient opportunity for the assessee to be heard.

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Issues: Lack of proper opportunity of being heard by the assessee leading to dismissal of appeal by Ld. CIT(A).

In this case, the Appellate Tribunal ITAT Delhi heard an appeal by the Assessee against the Order of the Ld. CIT(A)-1, Noida, for the A.Y. 2015-2016. The Ld. CIT(A) noted that the assessee had filed the appeal online, but the necessary documents like the penalty order and demand notice were not available on record. The Ld. CIT(A) did not grant an adjournment requested by the assessee's Counsel, leading to the dismissal of the appeal in the absence of the assessee. The Tribunal found that the matter required reconsideration at the level of the Ld. CIT(A) as the assessee was not given a proper opportunity of being heard. The Counsel for the Assessee argued that no fault was attributable to the assessee in filing the relevant documents, and the impugned order was unjustified. The Tribunal concluded that the impugned order was unjust and set it aside, directing the Ld. CIT(A) to re-decide the appeal on merits by giving the assessee a reasonable and sufficient opportunity to be heard.

Therefore, the Tribunal allowed the appeal of the Assessee for statistical purposes, emphasizing the importance of providing a fair opportunity for the assessee to present their case and be heard in accordance with the law.

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