Harun Ali, Muzaffarnagar V. PrCIT, Dehradun

ITA 1098/DEL/2022

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0012 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 21-11-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 18-05-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA No.1098/DEL/2022 (Assessment Year : 2015-16) Harun Ali C/O. Chaurasia and Association, C-2302, Advantage, Indrapuram, Ghaziabad, UP-201 014 PAN No. ABWPA 4042 P Vs. Pr. CIT Dehradun (APPELLANT) (RESPONDENT) Assessee by Shri Venketesh Chaurasia, Adv. Revenue by Shri T. James Singson, CIT-D.R. Date of hearing: 22.11.2023 Date of Pronouncement: 23.11.2023 PER SHAMIM YAHYA, AM : This appeal filed by the assessee is directed against the order of Learned Pr. Commissioner of Income Tax, Dehradun dated 19.03.2021 pertaining to Assessment Year 2015-16. 2. Though assessee has raised several grounds, at the outset, learned Counsel for the assessee prayed that due to the pandemic period, assessee could not canvas the issues properly before learned Pr. CIT which lead to an ex parte order. Learned Counsel for the assessee prayed that an opportunity may be granted to the assessee to canvas the case properly before the learned Pr. CIT. ITA No.1098/Del/2022 Harun Ali vs. PCIT 2 3. Learned DR did not have any objection to the above proposition. 4. Accordingly, we remit the issue back to the file of the Pr. CIT and direct to consider the issue afresh after giving the assessee proper opportunity of being heard. 5. In the result, appeal of assessee stands allowed for statistical purposes. Order pronounced in the open court on 23.11.2023 Sd/- Sd/- (KUL BHARAT) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 23.11.2023 Priti Yadav, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI