Manjit Singh Gahlot, New Delhi V. ITO Ward 43(5), New Delhi

ITA 1536/DEL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9678 (ITAT-DELHI)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 25-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: EKTA VISHNOI
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH SMC : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 1536/DEL/2019 (A.Y. 2013-14) MANJIT SINGH GAHLOT, A-1/18, DWARKA MOR, METRO STATION, SEWAK PARK, NAJAFGARH ROAD, UTTAM NAGAR, NEW DELHI 59 (PAN: AAKPG1155C) (APPELLANT) VS. ITO, WARD 43(5), NEW DELHI (RESPONDENT) ASSESSEE BY NONE REVENUE BY MS. EKTA VISHNOI, SR. DR. ORDER ASSESSEE HAS FILED THIS APPEAL AGAINST THE IMPUGNE D ORDER DATED 08.1.2019 PASSED BY LD. CIT(A)-15, NEW DELHI. 2. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NO T DISPUTED BY THE LD. DR, HENCE, THE SAME ARE NOT REPEATED HERE FOR T HE SAKE OF CONVENIENCE. 3. IN THIS CASE, NOTICE OF HEARING TO THE ASSESSEE WAS S ENT BY THE REGISTERED AD POST, IN SPITE OF THE SAME, ASSESSEE, NO R HIS AUTHORIZED REPRESENTATIVE APPEARED TO PROSECUTE THE M ATTER IN DISPUTE, NOR FILED ANY APPLICATION FOR ADJOURNMENT. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND THE ISSUE INVOLVED IN THE PRESENT APPEAL, I AM OF THE VIEW THA T NO USEFUL PURPOSE WOULD BE SERVED TO ISSUE NOTICE AGAIN AND AGA IN TO THE ASSESSEE, THEREFORE, I AM DECIDING THE PRESENT APPEA L EXPARTE QUA ASSESSEE, AFTER HEARING THE LD. DR AND PERUSING THE RECORDS. 2 4. AFTER PERUSING THE IMPUGNED ORDER, IT IS FOUND THAT LD. CIT(A) HAS PASSED THE EXPARTE IMPUGNED ORDER AGAINST THE ASSES SEE WITHOUT GIVING ADEQUATE OPPORTUNITY TO THE ASSESSEE. 5. ON THE CONTRARY, LD. DR RELIED UPON THE ORDER O F THE LD. CIT(A). 6. I HAVE HEARD LD. DR AND PERUSED THE RECORDS ESPE CIALLY THE IMPUGNED ORDER PASSED BY THE LD. FIRST APPELLATE AU THORITY. I FIND THAT THE ASSESSEE REMAIN NON-COOPERATIVE BEFORE THE LD. CIT( A). BUT IN MY VIEW SUFFICIENT OPPORTUNITY OF HEARING FOR SUBSTANTIATIN G THE CLAIM OF THE ASSESSEE HAS NOT BEEN GIVEN BY THE LD. CIT(A) TO TH E ASSESSEE, WHO VIDE HIS IMPUGNED ORDER DATED 08.01.2019 HAS DECIDED THE APPEAL OF THE ASSESSEE EXPARTE. THEREFORE, IN THE INTEREST OF JUS TICE, THE ISSUES IN DISPUTE ARE REMITTED BACK TO THE FILE OF THE LD. CI T(A) TO DECIDE THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 25 TH DAY OF SEPTEMBER, 2019. SD/- (H.S. SIDHU) JUDICIAL MEMBER DATED THE 25 TH DAY OF SEPTEMBER, 2019 SRB COPY FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A), NEW DELHI. 5. CIT(ITAT), NEW DELHI AR, ITAT