Amit Gupta, New Delhi V. ITO, Ward-53(3), New Delhi

ITA 1396/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2886 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 20-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE. THEREAFTER
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.1396/DEL./2019 ASSESSMENT YEAR 2015-2016 SHRI AMIT GUPTA, 4855/24, HARBANS STREET, DARYAGANJ, NEW DELHI. PIN 110 002. PAN AGQPG0600G VS., THE INCOME TAX OFFICER, WARD-53(3), ROOM NO.1510, 15 TH FLOOR, PRATYAKSH KAR BHAWAN, CIVIC CENTRE, JAWAHAR LAL NEHRU MARG, NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI K. SAMPATH, ADVOCATE FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 22.08.2019 DATE OF PRONOUNCEMENT : 02.09.2019 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-18, NEW DELHI, DATED 06.02.2019, FOR THE A.Y. 2015-2016. 2. THE LD. CIT(A) NOTED IN THE APPELLATE ORDER THA T CASE WA FIXED FOR HEARING AND INITIALLY APPEAL WAS ADJOURNED ON THE REQUEST OF COUNSEL FOR ASSESSEE. THEREAFTER, THERE 2 ITA.NO.1396/DEL./2019 SHRI AMIT GUPTA, NEW DELHI. WERE NO COMPLIANCE. THE APPEAL OF ASSESSEE WAS, THE REFORE, DISMISSED FOR NON-PROSECUTION. 3. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE PARTIES, I AM OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). A CCORDING TO SECTION 250(6) OF THE I.T. ACT, 1961, THE LD. CIT(A ) IS REQUIRED TO MENTION POINT FOR DETERMINATION AND REA SONS FOR DECISION IN HIS APPELLATE ORDER. EVEN IF THE ASSESS EE DID NOT APPEAR BEFORE LD. CIT(A), THE LD. CIT(A) SHOULD HAV E TO DECIDE THE APPEAL ON MERITS GIVING REASONS FOR DECI SION IN THE APPELLATE ORDER. HOWEVER, THE LD. CIT(A) SIMPLY DISMISSED THE APPEAL OF ASSESSEE FOR NON-PROSECUTIO N. THEREFORE, THE ORDER CANNOT BE SUSTAINED IN LAW. 4. IN VIEW OF THE ABOVE, I SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A), NEW DELHI AND RESTORE THE APPE AL OF ASSESSEE TO HIS FILE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE IN ACCORDANCE WITH LAW, GIVING REASONS FOR DECISION IN THE APPELLATE ORDER BY GIVING REASONABLE AND SUF FICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 ITA.NO.1396/DEL./2019 SHRI AMIT GUPTA, NEW DELHI. 5. IN THE RESULT, APPEAL OF ASSESSEE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 2 ND SEPTEMBER, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH 6. GUARD FILE //BY ORDER// ASST. REGISTRAR : ITAT : DELHI BENCHES : DELHI. DATE OF DICTATION 22.08.2019 DATE ON WHICH THE TYPED DRAFT ORDER IS PLACED BEFOR E THE DICTATION MEMBER 29.08.2019 DATE ON WHICH THE APPROVAL DRAFT COMES TO THE SR. P S 02.09.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATION MEMBER FOR PRONOUNCEMENT 02.09.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S. 02.09.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 02.09.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 03. 09.2019 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. 4 ITA.NO.1396/DEL./2019 SHRI AMIT GUPTA, NEW DELHI.