Chinmayee Agrawal, Ghaziabad V. ITO, Ward- 1(2), Ghaziabad

ITA 1244/DEL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1023 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 22-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA , ACCOUNTANT MEMBER ITA NO. 1244 /DEL/201 8 [ASSESSMENT YEAR: 2 0 14 - 15 ] MS. CHINMAYEE AGRAWAL VS. THE I.T. O KD 56, KAVI NAGAR WARD 1( 2 ) GHAZIABAD GHAZIABAD PAN: A SZPA 3361K [APPELLANT] [RESPONDENT] DATE OF HEARING : 28 . 11 .201 8 DATE OF PRONOUNCEMENT : 2 9 . 1 1 .2018 ASSESSEE BY : SHRI ASHWINI TANEJA, ADV SHRI SAURABH GOYAL, CA, SHRI PRIYANSH JAIN, CA REVENUE BY : SHRI S.L. ANURAGI , SR. DR ORDER PER N .K. BILLAIYA, ACCOUNTANT MEMBER: T HIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] , GHAZIABAD DATED 03 . 1 1 .201 7 PERTAINING TO ASSESSMENT YEAR 20 14 - 15 . 2 2. THE MAIN GRIEVANCE OF THE ASSESSEE IS THAT THE FIRST APPELLATE AUTHORITY DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT AFFORDING ANY OPPORTUNITY OF BEING HEARD TO HIM. 3. I HAVE CAREFULLY CONSIDERED THE ORDERS OF THE FIRST APPELLATE AUTHORITY. THE FIRST APPELLATE AUTHORITY HAS EXTRACTED THE ASSESSMENT ORDER FROM PAGES 1 TO 25 AND ON PAGE 26 OF HIS ORDER HE HAS REFERRED TO THREE NOTICES , WHICH WERE SERVED UPON THE ASSESSEE. ON 11.10.2017, THE ASSESSEE SOUGHT ADJOURNMENT TO 25.10.2017. ON 25.10.2017, FURTHER ADJOURNMENT WAS SOUGHT TO 27.10.2017. AS PER THE FIRST APPELLATE AUTHORITY, NONE APPEARED ON THAT DATE AND, THEREFORE, HE DISMISSE D THE APPEAL FOR NON - PROSECUTION. 4. BEFORE ME, THE LD. AR FURNISHED AN ADJOURNMENT APPLICATION DATED 27.10.2017 FILED BEFORE THE FIRST APPELLATE AUTHORITY SEEKING FURTHER TIME. THE APPLICATION IS SUPPORTED BY THE RECEIPT OF SPEED POST. THE CIT(A) FRA MED THE APPELLATE ORDER DATED 03.11.2017 WITHOUT CONSIDERING THIS APPLICATION OF THE ASSESSEE. MOREOVER, THE APPEAL HAS BEEN DISMISSED FOR NON - PROSECUTION WHEREAS THE APPEAL SHOULD 3 HAVE BEEN DECIDED ON MERITS OF THE CASE. IN MY CONSIDERED OPINION, THE AS SESSEE SHOULD GET ONE MORE CHANCE TO DEFEND HIS CASE. I, THEREFORE, RESTORE THIS ISSUE TO THE FILE OF THE CIT(A). THE CIT(A) IS DIRECTED TO DECIDE THE ENTIRE ISSUE AFRESH AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5 . I N THE R ESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO. 4 42 /DEL/201 8 IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 2 9 . 1 1 .2018. S D / - [N.K. BILLAIYA] ACCOUNTANT MEMBER DATED: 2 9 T H NOVEMBER , 2018 VL/ COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) ASST. REGISTRAR, 5. DR ITAT, NEW DELHI 4 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.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE 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