Anand Goyal, NOIDA V. ITO Ward-1(1), Noida

ITA 1160/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7010 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 13-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 20

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B+SMC: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO.1160/DEL/2019 ASSTT. YEAR: 2015-16 O R D E R PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST O RDER DATED 29.6.2018 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-I, NOIDA {CIT(A)} AND PERTAINS TO ASSESSM ENT YEAR 2015- 16. ASSESSEE BY: SHRI ABHISHEK JAIN, CA DEPARTMENT B Y : SHRI UMESH TAKYAR , SR. DR DATE OF HEARING 31 /10 /201 9 DATE OF PRONOUNCEMENT 27/ 01 / 20 20 ANAND GOYAL A-135D, SEC-27, NOIDA UTTAR PRADESH PIN 201301 PAN BCJPG3608Q VS. ITO WARD - 1(1), NOIDA (APPELLANT) (RESPONDENT) ITA NO. 1160/DEL/2019 ANAND GOYAL VS ITO 2 2.0 AT THE OUTSET, THE LD. AR SUBMITTED THAT THIS APPEAL HAS BEEN DISMISSED BY THE LD. CIT (A) WITHOUT CONSI DERING THE MERITS OF THE CASE AND WITHOUT AFFORDING PROPER OPP ORTUNITY TO THE ASSESSEE. IT WAS SUBMITTED THAT PRINCIPLE OF NA TURAL JUSTICE WAS DENIED IN THIS CASE AND THE ORDER OF THE AO WAS UPHELD WITHOUT EXAMINING THE ISSUES. 3.0 THE LD. SR. DR , ON THE OTHER HAND SUBMITTED, THAT THE CONTENTION OF THE AR WAS NOT CORRECT IN AS MUCH AS THE ASSESSEE DID NOT AVAIL THE VARIOUS OPPORTUNITIES AFFORDED BY THE LD. CIT (A) AND EVEN FAILED TO PROVIDE THE REQUIRED DETAILS. 4.0 HAVING HEARD BOTH THE PARTIES, IT IS OUR CONSI DERED OPINION THAT THE LD. CIT (A) WAS DUTY BOUND TO EXAM INE AND ADJUDICATE THE CASE ON THE MERITS RATHER THAN SIMPL Y FOLLOWING THE ORDER OF THE AO EVEN THOUGH THE ASSESSEE MIGHT HAVE BEEN NEGLIGENT IN PURSUING HIS CASE. THE LD. CIT (A) IS UNDER MANDATE TO ADJUDICATE THE ISSUES BEFORE HIM ON MERITS. ACCO RDINGLY, IN THE INTEREST OF JUSTICE, WE RESTORE THE APPEAL TO THE F ILE OF THE LD. CIT (A) WITH THE DIRECTION TO ADJUDICATE THE APPEAL ON MERITS AFTER GIVING PROPER OPPORTUNITY TO THE ASSESSEE. THE ASSE SSEE IS ALSO ITA NO. 1160/DEL/2019 ANAND GOYAL VS ITO 3 DIRECTED TO COOPERATE IN THE FIRST APPELLATE PROCEE DINGS WHEN HE IS CALLED UPON TO DO SO. 5.0 IN THE FINAL RESULT THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH JANUARY, 2020 SD/- SD/- (PRASHANT MAHARISHI) (SUDHANSHU SRIVASTAV A) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 27/01/2020 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI