Case Law Details
Jahangir Alam Vs ITO (ITAT Delhi)
ITAT find that the assessment order was passed ex parte to the assessee and the appeal so preferred was also dismissed by the learned CIT (Appeals) on the ground that the assessee had not complied with the provisions of Section 249(4)(b) of the Act. It is seen that the learned CIT(Appeals) has passed a voluminous order and has noticed that the assessee had filed the appeal on-line. Only Form no. 35 was available on the official web-site of the Department. It was recorded that the impugned assessment order, copy of the demand notice and challan for payment of fee u/s 249(1)(a) of the Act for filing of appeal was not available on record. Therefore, the appellant was required to place the same on the record of the office of the learned CIT (Appeals). The notices sent to the assessee were not responded. Therefore, the learned CIT(Appeals) dismissed the appeal.
It is well settled that no one should be condemned unheard. Therefore, principle of natural justice should be given due consideration while adjudicating the tax dispute. Looking to the facts of the present case I am of the considered view that it would sub-serve the principle of natural justice if the grounds of appeal are restored to the file of learned CIT(Appeals) to decide the same afresh after giving due opportunity to the assessee of being heard.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-1, Noida, dated 31.12.2018, pertaining to the assessment year 2010-11. The assessee has raised following grounds of appeal:
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