Ateet Gupta, Ghaziabad V. ITO, Ward-58(2), New Delhi

ITA 1474/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7399 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 21-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. C.N. PRASAD, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA No.1474/Del/2019 Assessment Year: 2013-14 Shri Ateet Gupta Flat No.304, Shipra Krishna Azure, Kaushambi, Ghaziabad (U.P.) PAN No.AHDPG8487B Vs ITO Ward- 58 (2) New Delhi (APPELLANT) (RESPONDENT) Appellant by None Respondent by Sh. Manu Chaurasiya, Sr. DR. Date of hearing: 08/03/2022 Date of Pronouncement: 08/03/2022 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A)-19, New Delhi dated 27.10.2017 pertaining to A.Y.2013-14. 2. The sum and substance of the grievance of the assessee is that the CIT(A) erred in dismissing the appeal of the assessee in 2 limine without providing due and adequate opportunity of hearing. 3. None appeared on behalf of the assessee inspite of notice. We decide to proceed exprate. 4. The DR was heard at length and placed strong reliance on the order of the CIT(A). 5. We have carefully perused the order of the First Appellate Authority. We find that the FAA has dismissed the appeal in limine because the appeal was not filed electronically. 6. We are of the considered view that CIT(A) ought to have given opportunity to the assessee to file the appeal in electronic form and ought to have decided the appeal on merits of the case. 7. Therefore, in the interest of justice and fair play we restore the appeal to the files of the CIT(A). The assessee is directed to file the appeal afresh in electronic form and the CIT(A) is directed to decide the appeal afresh after giving a reasonable and sufficient opportunity to the assessee. 8. In the result, the appeal of the assessee is allowed for statistical purpose. 3 9. The order is pronounced in the open court on 08.03.2022 in the presence of Ld. DR. Sd/- Sd/- (C.N. PRASAD) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:-08.03.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 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 08.03.2022 Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order