Smt. Kamlesh Jain, New Delhi V. ITO, New Delhi

ITA 1540/DEL/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3926 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 30-05-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 30-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SRUJANI MOHANTY
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH I NEW DELHI) BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI B.K. HALDAR, ACCOUNTANT MEMBER I.T.A. NO.1540/DEL/2011 ASSESSMENT YEAR : 2005-06 SMT. KAMLESH JAIN, ITO, 158, RAJDHANI ENCLAVE, WARD-25 (1), PITAM PURA, N. DELHI. V. NEW DELHI. (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.AAGPJ AAGPJ AAGPJ AAGPJ- -- -6676 6676 6676 6676- -- -D DD D APPELLANT BY : NONE. RESPONDENT BY : MS. SRUJANI MOHANTY, SR. DR. ORDER PER DIVA SINGH: JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER D ATED 17.1.2011 OF LD CIT(A) XXIV, NEW DELHI PERTAINING TO ASSESSMENT YEAR 2005-06. 2. BY WAY OF THE PRESENT APPEAL, THE ASSESSEE HAS AGITATED T HE ACTION OF LD CIT(A) IN CONFIRMING THE ADDITION OF `.3 LAKHS WITHO UT HEARING THE ASSESSEE. 3. A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT AN EX PART E ORDER WAS PASSED BY THE CIT(A) ON MERIT. ACCORDINGLY, AFTER HEARING THE LD DR AS NO ONE WAS PRESENT PAGE 2 OF 4 ITA NO1540./DEL/2011 ON BEHALF OF THE ASSESSEE IN VIEW OF THE GROUND RAISED, IT IS CONSIDERED APPROPRIATE TO RESTORE THE ISSUE BACK TO THE FILE OF THE CIT(A) WITH T HE DIRECTION TO DECIDE THE SAME IN ACCORDANCE WITH LAW BY WAY OF SPEAKING ORDER. I T IS SEEN THAT ALTHOUGH THE CIT(A) HAS GRANTED VARIOUS ADJOURNMENTS, HOWEVER, ON 17 .1.2011, NO ADJOURNMENT PETITION WAS MOVED AND THE IMPUGNED ORDER WAS PASSED AFTER A YEAR AS SUCH LOOKING AT THE DATE ON WHICH THE APPEAL WAS FIXED AND T HE DATE ON WHICH THE ORDER WAS PASSED QUA THE GROUND AGITATED BY THE ASSESSEE. IT IS CONSIDERED IN THE FITNESS OF THINGS TO RESTORE THE ISSUE WITH THE ABOVE DIRECTION IN ORDER TO AFFORD THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES IN TERMS OF THE PRONOUNCEMENT MADE IN THE OPEN COU RT. 5. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE OF HEARI NG I.E. 30 TH MAY, 2011 SD/- SD/- . (B.K. HALDAR ) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DT.30.5.2011. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI. TRUE COPY. BY ORDER PAGE 3 OF 4 ITA NO1540./DEL/2011 (ITAT, NEW DELHI). DATE OF HEARING DATE OF DICTATION DATE OF ORDER SIGNED BY THE HON'BLE MEMBER. DATE OF ORDER SENT TO THE CONCERNED BENCH PAGE 4 OF 4 ITA NO1540./DEL/2011