Case Law Details
Kaveri Infrastructure Pvt. Ltd. Vs ACIT (ITAT Delhi)
The ground No.1 of the assessee relates to exparte adjudication of the assessee without affording proper opportunity of being heard. We note from the impugned order that assessee was provided at least eight opportunities however none complied by the assessee. The assessee however submitted that its operations were closed and being no regular employee looking after the matter, the notices issued by the Learned CIT(A) could not be complied. In our opinion, in the circumstances of the case there is a reasonable and sufficient cause for non compliance on the part of the assessee. Therefore, in the interest of substantial justice, we set aside the order of the Ld. CIT(A) and restore the matter back for providing one more opportunity to the assessee by the Learned CIT(A). The appeal has been restored to the file of the Learned CIT(A) particularly in view of the undertaking given by the Learned Counsel that due compliance shall be made before the Learned CIT(A). The Learned CIT(A) will issue notices as per the mode of services provided under the Act and Income Tax Rules 1962 (in short the rules) and assessee has to comply the same. He cannot put any condition of service of notice only through physical mode. Accordingly, the ground No.1 of the appeal of the assessee is allowed for statistical purpose.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal by the assessee is directed against order dated 31/05/2022 passed by the Learned Commissioner of income-tax (Appeals)-30, New Delhi [in short the Ld. CIT(A)] for assessment year 2005-06 raising following grounds:
1. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in passing order u/s 250 dated 31/05/2022 on ex-parte basis without affording proper opportunity of being heard.
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