Mr. Daisuke Suzuki, New Delhi V. DCIT, New Delhi

ITA 1012/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7209 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 22-02-2017
• Court: TRIBUNAL

Judgement Text

ITA NO. 1012/DEL/2017 ASSESSMENT YEAR 2008-09 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT M EMBER ITA NO. 1012/DEL/2017 ASSESSMENT YEAR: 2008-09 DAISUKE SUZUKI, C/O RAJESH MAHNA & CO., G-67, MASJID MOTH, GREATER KAILASH-II, NEW DELHI-110048 (PAN: BIBPS1761G) VS DCIT, CIRCLE-70(1), ROOM NO. 305, 3 RD FLOOR, CIVIC CENTRE, MINTO ROAD, NEW DELHI-110002 APPELLANT RESPONDENT ASSESSEE BY: SHRI RAJESH MAHNA, SHRI MAYANK KOUTS, ADVOCATES DEPARTMENT BY: SHRI G. JOHNSON, SR. DR DATE OF HEARING : 30.07.2019 DATE OF PRONOUNCEMENT : 30.07.2019 O R D E R PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGA INST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX(A)-21, NEW DELHI DATED 10.01.2017 AND PERTAINS TO ASSESSMENT YEAR 20 08-09. 2.0 AT THE OUTSET, THE LD. AR SUBMITTED THAT THE OR DER OF THE LD. CIT(A) WAS PASSED EX PARTE BECAUSE THE NOTICE OF HEARING COULD NOT BE SERVED ON THE ASSESSEE AS THE ASSESSEE WAS A N EXPATRIATE. THE LD. AR SUBMITTED THAT NOW THE ASSESSEE HAS APPO INTED HIM AS THE AUTHORISED REPRESENTATIVE FOR THE INCOME TAX PR OCEEDINGS AND ITA NO. 1012/DEL/2017 ASSESSMENT YEAR 2008-09 2 HE ASSURED THE BENCH THAT IF GIVEN THE OPPORTUNITY, THE CASE OF THE ASSESSEE WILL BE REPRESENTED BEFORE THE LD. CIT (A). 2.1 THE LD. SR. DR HAD NO OBJECTION TO THE APPEAL B EING RESTORED TO THE FILE OF THE LD. CIT(A). 2.2 ACCORDINGLY, IN VIEW OF THE SUBMISSIONS BY BOTH THE PARTIES, WE RESTORE THIS ISSUE TO THE OFFICE OF THE LD. CIT( A) AND DIRECT THE AUTHORISED REPRESENTATIVE TO APPEAR BEFORE THE LD. CIT(A) ON 10 TH OCTOBER, 2019. THE LD. CIT(A) IS DIRECTED TO ADJUD ICATE THE ISSUES IN THE APPEAL AFRESH AFTER GIVING DUE OPPORTUNITY T O THE ASSESSEE TO PRESENT ITS CASE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH JULY, 2019. SD/- SD/- (O.P. KANT) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30 TH JULY, 2019 GS ITA NO. 1012/DEL/2017 ASSESSMENT YEAR 2008-09 3 COPY FORWARDED TO: - 1) APPELLANT 2) RESPONDENT 3) CIT(A) 4) CIT 5) DR BY ORDER ASSTT. REGISTRAR DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 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