Manoj Kumar , Greater Noida (U.P) V. ITO,WARD-2(2), Noida , Noida

ITA 1537/DEL/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1237 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 25-10-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 147; 201

Judgement Text

I.T.A. No. 1537/Del/2021 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं./I.T.A No. 1537/Del/2021 िनधा[रणवष[/Assessment Year: 2010-11 Shri Manoj Kumar, Village : Birondi Chakrasenpur, Greater Noida – 201 310. बनाम Vs. Income Tax Officer, Ward : 2 (2) Noida. PAN No. BEDPK7868G अपीलाथȸ / Appellant Ĥ×यथȸ / Respondent िनधा[ǐरतीकȧओरसे / Assessee by : N o n e; राजèवकȧओरसे / Department by : Shri Om Parkash, Sr. D. R.; सुनवाईकȧतारȣख/ Date of hearing : 17/05/2022 उƦोषणाकȧतारȣख/Pronouncement on : 25/05/2022 आदेश / O R D E R PER C. N. PRASAD, J.M. : 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-1, Noida, [hereinafter referred to CIT (Appeals)] for the assessment year 2010-11 arising out of the assessment order passed under Section I.T.A. No. 1537/Del/2021 2 144 read with Section 147 of the Income Tax Act, 1961 (the Act) in dismissing the appeal for non-prosecution. 2. None appeared on behalf of the assessee on 16 th February, 2022 and 17 th May, 2022. Notice sent by Speed Post returned un-served from the Postal authorities with the remark “Incomplete address / Adhura Pata”. The notices were sent to the assessee at the address given in Form No. 36. The appeal is disposed of on hearing the ld. DR on merits. 3. On perusal of the order of the ld. CIT (Appeals) it is observed that the appeal of the assessee was dismissed by the ld. CIT (Appeals) for non-prosecution. The appeal was dismissed ex-parte by the ld. CIT (Appeals) for want of prosecution. 4. In the interest of justice, the ld. CIT (Appeals) should have disposed of the appeal on merits rather than dismissing the appeal for non-prosecution. Therefore, in the interest of justice this appeal is restored back to the file of the ld. CIT (Appeals) who shall decide the appeal on merits in accordance with law, after providing adequate opportunity of being heard to the assessee. 5. In the result, the appeal of the assessee is allowed, for statistical purposes. Order pronounced in the open court on : 25/05/2022. Sd/- ( C. N. PRASAD ) JUDICIAL MEMBER Dated : 25/05/2022. *MEHTA* I.T.A. No. 1537/Del/2021 3 Copy forwarded to : 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 18.05.2022 Date on which the typed draft is placed before the dictating member 19.05.2022 Date on which the typed draft is placed before the other member 25.05.2022 Date on which the approved draft comes to the Sr. PS/ PS 25.05.2022 Date on which the fair order is placed before the dictating member for pronouncement 25.05.2022 Date on which the fair order comes back to the Sr. PS/ PS 25.05.2022 Date on which the final order is uploaded on the website of ITAT 25.05.2022 Date on which the file goes to the Bench Clerk 25.05.2022 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