Mr. Rajesh Chauhan, Delhi V. ITO, New Delhi

ITA 1502/DEL/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8464 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 10-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: EKTA VISHNOI

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC B ENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO. 1502/DEL/2017 [A.Y 2012-13] SHRI RAJESH CHAUHAN VS. THE INCOME TAX OFFICER PROP. CHAUHAN CONSTRUCTIONS WARD 62(2) C - 4/43, SECTOR 11, ROHINI NEW DELHI NEW DELHI PAN: ACSPC 3798 H (APPLICANT) ( RESPONDENT) ASSESSEE BY : SHRI VISHAL KA LRA, ADV DEPARTMENT BY : MS. EKTA VISHNOI , SR. DR DATE OF HEARING : 07.10.2019 DATE OF PRONOUNCEMENT : 07.10.2019 ORDER THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] - 20, NEW DELH I DATED 15.11.2016 PERTAINING TO ASSESSMENT YEAR 2012-13. 2 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE AS SESSEE IS THAT, THE LD. CIT(A) DID NOT AFFORD ANY OPPORTUNITY AND D ISMISSED THE APPEAL EXPARTE. 3. A PERUSAL OF THE ORDER OF THE FIRST APPELLATE AU THORITY SHOWS THAT SEVERAL NOTICES WERE ISSUED THROUGH SPEED POST ON V ARIOUS DATES. SINCE NOBODY APPEARED, THE LD. CIT(A) PROCEEDED EXPARTE A ND CONFIRMED THE ASSESSMENT. 4. BEFORE ME, THE LD. COUNSEL FOR THE ASSESSEE STAT ED THAT THOUGH THERE IS REFERENCE TO THE ISSUE OF NOTICE THROUGH S PEED POST, BUT NOWHERE THE LD. CIT(A) HAS MENTIONED THAT THE NOTIC ES WERE ACTUALLY SERVED UPON THE ASSESSEE. 7. PER CONTRA, THE LD. DR VEHEMENTLY STATED THAT TH ERE IS NOT EVEN A MENTION OF THE NOTICES BEING RETURNED UNSERVED. TH EREFORE, IT CAN BE PRESUMED THAT THE NOTICES WERE SERVED. 8. I HAVE CAREFULLY CONSIDERED THE RIVAL SUBMISSION S. BE THAT AS IT MAY, SINCE THE LD. CIT(A) HAS CONFIRMED THE ADDITIO NS ON THE REASONING GIVEN BY THE ASSESSING OFFICER, I, DEEM IT FIT TO RESTORE THE ISSUE TO THE 3 FILE OF THE LD. CIT(A). THE LD. CIT(A) IS DIRECTED TO DECIDE THE APPEAL AFRESH AFTER GIVING REASONABLE AND SUFFICIENT OPPOR TUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO APPEA R BEFORE THE LD. CIT(A) ON 19.12.2019 WITHOUT WAITING FOR ANY NOTICE . I ORDER ACCORDINGLY. 9. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO. 1502/DEL/2017 IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 07.10. 2019. SD/- [N.K. BILLAIYA] ACCOUNTANT MEMBER DATED: 07 TH OCTOBER, 2019 VL/ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 4 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.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER