Himanshu Kumar, Meerut V. ITO, Meerut

ITA 1314/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3699 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-06-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 06-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO.1314/DEL/2017 ASSESSMENT YEAR : 2012-13 HIMANSHU KUMAR, MOHALLA GANDHI NAGAR, SARDHANA, MEERUT. PAN: AUWPK0088Q VS. ITO, WARD-1(3), MEERUT. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI K. SAMPATH, ADVOCATE DEPARTMENT BY : SHRI T. VASANTHAN, SR. DR DATE OF HEARING : 17.10.2017 DATE OF PRONOUNCEMENT : 18.10.2017 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST OR DER PASSED BY THE CIT(A) ON 11.01.2017 IN RELATION TO THE ASSESSMENT YEAR 2012-13. 2. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT THE ASSESS EE MOVED AN APPLICATION ITA NO.1314/DEL/2017 2 BEFORE THE LD. CIT(A) FOR ADMISSION OF ADDITIONAL E VIDENCE WHICH WAS NOT ADMITTED. IT IS FURTHER EVIDENT THAT THE ASSES SMENT ORDER WAS PASSED WITHOUT GIVING ADEQUATE OPPORTUNITY TO THE ASSESSEE . IN THE GIVEN CIRCUMSTANCES AND WITHOUT GOING INTO THE MERITS OF THE ADDITIONS, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER I S SENT BACK TO THE ASSESSING OFFICER FOR DECIDING IT AFRESH AS PER LAW , AFTER AFFORDING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. I ORDER ACC ORDINGLY. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES ONLY. THE ORDER PRONOUNCED IN THE OPEN COURT ON 18.10.201 7. SD/- [R.S. SYAL] VICE PRESIDENT DATED, 18 TH OCTOBER, 2017. DK ITA NO.1314/DEL/2017 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.