Mau Sajid, Bulandshahr V. ITO, Bulandshahr

ITA 146/DEL/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2955 (ITAT-DELHI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 08-06-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 09-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO. 146/DEL/2017 ASSESSMENT YEAR : 2008-09 MAU SAJID, 11, GADIYAN UPPER KOT, BULANDSHAHR. PAN: GQXPS3241G VS. ITO, WARD-3(2), BULANDSHAHR. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI MUKESH KUMAR GUPTA DEPTT. BY : SHRI AMRIT LAL, SR.DR DATE OF HEARING : 08.06.2017 DATE OF PRONOUNCEMENT: 09.06.2017 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 06.10.2016 IN RELATION TO THE ASSESSMENT YEAR 2008-09. 2. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSE D THE RELEVANT MATERIAL ON RECORD. IT IS NOTICED THAT THE ASSESSMENT ORDER WA S PASSED U/S 144. DESPITE CERTAIN OPPORTUNITIES GRANTED BY THE LD. CIT(A), TH E ASSESSEE REMAINED ITA NO.146/DEL/2017 2 UNREPRESENTED. RESULTANTLY, THE APPEAL WAS : DISM ISSED FOR WANT OF PROSECUTION. 3. THE LD. AR SUBMITTED THE REASONS FOR ABSENCE, WI TH WHICH I AM SATISFIED. I, THEREFORE, SET ASIDE THE IMPUGNED OR DER AND REMIT THE MATTER TO THE FILE OF ASSESSING OFFICER FOR FRAMING THE ASSES SMENT AFRESH AS PER LAW, AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HE ARD TO THE ASSESSEE. IT IS MADE CLEAR THAT IF THE ASSESSEE STILL EVADES THE AS SESSMENT PROCEEDINGS, THE ASSESSING OFFICER WILL BE ENTITLED TO DRAW ADVERSE INFERENCE AGAINST THE ASSESSEE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 0 9 TH JUNE, 2017. SD/- (R.S. SYAL) VICE PRESIDENT DATED: 09 TH JUNE, 2017. DK ITA NO.146/DEL/2017 3 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELHI