ITO, Ward-3(2), Bulandshahr V. Kusum Kumar Agrawal, Ghaziabad

CO 140/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2604 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 2 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 02-10-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 02-10-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 30-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 201

Judgement Text

C. O. No. 140/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. C. O. No. 140/Del/2019 [ in आ.अ.सं./I.T.A No. 1356/Del/2019 ] िनधाᭅरणवषᭅ/Assessment Year: 2015-16 Income Tax Officer, Ward : 3 (2) Bulandshahr. बनाम Vs. Kusum Kumar Agarwal, C/o. Akhilesh Kumar, Advocate, 206-207, Ansal Satyam, RDC, Ghaziabad, Uttar Pradesh – 201 002. PAN No. AAWPA4196M अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : N o n e; राज᭭वकᳱओरसे /Revenue by : Shri Om Parkash, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing: 03/10/2022 उ᳃ोषणाकᳱतारीख/Pronouncement on : 03/10/2022 आदेश /O R D E R PER C. N. PRASAD, J.M. : 1. This Cross Objection is filed by the Revenue against the order of the ld. Commissioner of Income Tax (Appeals) [hereinafter referred to CIT (Appeals)] for the assessment year 2015-16. C. O. No. 140/Del/2019 2 2. At the time of hearing of the cross objection, none was present on behalf of the assessee nor any adjournment application was moved. We dispose off the cross objection on hearing the ld. DR. 3. Heard the ld. DR perused the orders of the authorities below. We notice from the record that the Tribunal had set aside the order of the ld. CIT (Appeals) and restored the matter back to dispose of the assessee appeal on merits by the ld. CIT (Appeals) observing as under:- “2. Grievance of the assessee is that they have filed the appeal on 11.01.2018 by way of e-filing and the appeal was dismissed by the ld. CIT (A) holding that the payment of necessary fee in terms of provisions of section 249(1)(a) was not made by the assessee though Form No. 35 is available on the website. It is submitted that the learned CIT (A) passed the above impugned order without affording an opportunity of being heard to the assessee to show that, as a matter of fact, on 10.01.2018 itself the requisite fee was paid and on 11.01.2018, the appeal was instituted. Learned CIT (A) failed to follow the principles of natural justice. 3. A copy of the taxpayer’s counter foil evidencing the payment of requisite fee and also the snapshot of the e-filing portal are filed. Learned DR does not dispute the genuineness of this document. In these circumstances, we are of the considered opinion that it is a fit case to set aside the impugned order and remand the matter to the file of the learned CIT (A) for disposal of the matter on merits according to law. We, therefore, set aside the impugned order and direct the learned CIT (A) to dispose of the case on merits, in accordance with law.” 4. As could be seen from the above the Tribunal restored the matter to the file of the ld. CIT (Appeals) to dispose of the assessee appeal on merits. The cross objection filed by the Department C. O. No. 140/Del/2019 3 challenging the order of the ld. CIT (Appeals) to set aside the order of the ld. CIT (Appeals) for fresh adjudication of jurisdiction of the ld. CIT (Appeals) in passing the order has become infructuous. Hence, the cross objection filed by the Revenue will not survive. Accordingly the same is dismissed. 5. In the result, the cross objection filed by the Revenue is dismissed as infructuous. Order pronounced in the open court on : 03/10/2022. Sd/- ( C. N. PRASAD ) JUDICIAL MEMBER Dated : 03/10/2022. *MEHTA* Copy forwarded to 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 03.10.2022 Date on which the typed draft is placed before the dictating member 03.10.2022 Date on which the typed draft is placed before the other member 03.10.2022 Date on which the approved draft comes to the Sr. PS/ PS 03.10.2022 C. O. No. 140/Del/2019 4 Date on which the fair order is placed before the dictating member for pronouncement 03.10.2022 Date on which the fair order comes back to the Sr. PS/ PS 03.10.2022 Date on which the final order is uploaded on the website of ITAT 03.10.2022 Date on which the file goes to the Bench Clerk 03.10.2022 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order