Sh. Fakir Chand Nagar, Noida V. ITO, Noida

ITA 1325/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6936 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC 3
• Next Hearing Date: 21-09-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 10-03-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL
• Assessee Lawyers: KARAN KHANNA
• Keywords: Principle of natural justice

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 3 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO.13 25 /DEL/2016 AY: 201 0 - 11 MR. FAKIR CHAND NAGAR VS. ITO, WARD 2(1) D 127, SECTOR 61 AAYAKAR BHAWAN NOIDA A 2D, SECTOR 24 NOIDA 201 301 PAN: AKFPC 3727 R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI KARAN KHANNA , ADV. RESPONDENT BY : SH. AMRIT LAL, SR.D.R. O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LD.COMMISSIONER OF INCOME TAX (APPEALS) - I , NEW DELHI DATED 31. 12 .2015 PERTAINING TO THE ASSESSMENT YEAR (A.Y.) 201 0 - 1 1 . 2. AFTER HEARING RIVAL CONTENTIONS, I AM CONVINCED THAT THE ASSESSEE HAS BEEN PREVENTED FROM SUFFICIENT CAUSE FROM PRESENTING HIS CASE BEFORE THE FIRST APPELLATE AUTHORITY. THIS HAS RESULTED IN THE FIRST APPELLATE AUTHORITY S PASSING AN EX PARTE ORDER. 3. IN M Y VIEW, IN THE INTEREST OF NATURAL JUSTICE, ONE MORE OPPORTUNITY BE GIVEN TO THE ASSESSEE. 2 4. THUS I SET ASIDE THE A P P E A L TO THE FILE OF THE LD.CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSEE I S D I R E C T E D TO COOPERATE IN THE DISPOSAL OF THE APPEAL BY THE LD.CIT(A). 5. IN THE RESULT THIS APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH SEPTEMBER , 2016. S D / - (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 28 TH SEPTEMBER, 2016 MANGA COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR