Sh. Mukesh Kumar Yadav, Gurgaon V. ITO, Gurgaon

ITA 121/DEL/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 5672 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2006-2007
• Appeal Filed On: 08-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G S SAHOTA SENIOR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E : NEW DELHI) SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBE ITA NO.121/DEL./2010 (ASSESSMENT YEAR : 2006-07) SHRI MUKESH KUMAR YADAV, VS. ITO, WARD 6, FLAT NO.38, SHIVA APARTMENT, GURGAON. 3 RD FLOOR, NEAR POLICE STATION, SECTOR 10A, GURGAON. (PAN : AARPY7335D) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI G.S. SAHOTA, SENIOR DR ORDER PER R.P. TOLANI, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT (APPEALS) FOR THE ASSESSMENT YEAR 2006-07. THE SOL E GROUND RAISED IN THE APPEAL BY THE ASSESSEE IS THAT THE NOTICES WERE SEN T TO WRONG ADDRESS AND ASSESSEE WAS NOT GIVEN OPPORTUNITY TO BE HEARD. 2. THE ASSESSEE HAS APPLIED FOR ADJOURNMENT WHICH I S REJECTED. THE ISSUE IS VERY SIMPLY AND ASSESSEE HAS CHALLENGED THE EX P ARTE ORDER PASSED BY THE CIT (A). LEARNED DR IS HEARD. ITA NO.121/DEL./2010 2 3. AFTER HEARING LEARNED DR AND PERUSING THE RECORD , WE FIND THAT THE ASSESSEE ATTENDED THE PROCEEDINGS BEFORE A.O. HOWE VER, THE FIRST APPEAL FILED BY THE ASSESSEE WAS DISMISSED BY AN EX PARTE ORDER HOLDING THAT THE NOTICES ISSUED FOR HEARING WERE NOT COMPLIED WITH A ND CIT (A) HAS DISMISSED THE APPEAL FOR NON-PROSECUTION. 4. ASSESSEES ADDRESS GIVEN IN ASSESSMENT ORDER AND CIT (A)S ORDER IS AS UNDER : SHRI MUKESH KUMAR YADAV, H.NO.1828, SECTOR 10A, HUDA, GURGAON. WHEREAS BEFORE THE ITAT, THE ADDRESS IS GIVEN AS UN DER : SHRI MUKESH KUMAR YADAV, FLAT NO.38, SHIVA APARTMENT, 3 RD FLOOR, NEAR POLICE STATION, SECTOR 10A, GURGAON (HARYANA). IT IS EVIDENT THAT ASSESSEES ADDRESS HAS UNDERGONE A CHANGE AND COULD BE A REASON FOR NON-RECEIPT OF NOTICES BY THE ASSESSEE A S AGITATED IN GROUND OF APPEAL. BESIDES, CIT (A) SHOULD HAVE DECIDED THE A SSESSEES APPEAL ON MERITS IN CASE OF NON-ATTENDANCE AND NOT SUMMARILY DISMISSED FOR NON- PROSECUTION. IN VIEW THEREOF, IN THE INTEREST OF N ATURAL JUSTICE, WE SET ASIDE THE EX PARTE ORDER OF CIT (A) TO DECIDE THE SAME AF RESH IN ACCORDANCE WITH ITA NO.121/DEL./2010 3 LAW. ASSESSEE SHALL APPEAR IN THE APPELLATE PROCEE DINGS AND TAKE NECESSARY STEPS TO ENSURE THAT THE NOTICES ARE PROPERLY SERVE D. 4. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 8 TH DAY OF MARCH, 2010 AFTER CONCLUSION OF THE HEARING. SD/- SD/- (A.K. GARODIA) (R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 8 TH DAY OF MARCH, 2010 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT (A), PANCHKULA. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.