Monica Rana, New Delhi V. ITO, Ward-2(2), New Delhi

ITA 1582/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2864 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 06-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S B GARG
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI A - SMC BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA , ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH , JUDICIAL MEMBER ITA NO. 1582 /DEL/201 8 [ASSESSMENT YEAR: 20 09 - 10 ] MONICA RANA VS. THE I.T .O FLAT NO. 18, BHARAT APARTMENT WARD 2(2) SECTOR 13, ROHINI, NEW DELHI NEW DELHI PAN : AHKPR 1088 A [APPELLANT] [RESPONDENT] DATE OF HEARING : 2 8 . 0 8 .201 8 DATE OF PRONOUNCEMENT : 2 9 .0 8 .2018 ASSESSEE BY : SHRI S.B. GARG, FCA REVENUE BY : S HRI D.S. RAWAT, SR. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, TH IS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] - 1, NOIDA DATED 30 . 11 .201 7 PERTAINING TO ASSESSMENT YEAR 2009 - 10. 2 2. T HE S UM AND SUBSTANCE OF THE GRIEVANCE OF THE ASSESSEE IS THAT THE LD. CIT (A) HAS GROSSLY ERRED IN NOT DECIDING THE GROUNDS OF APPEAL TAKEN BEFORE HIM VIDE FORM NO. 35. 3. FACTS ON RECORD SHOW THAT ASSESSMENT WAS FRAMED U/S 144 OF THE INCOME - TAX ACT, 1961 , WHICH MEANS THAT IT WAS AN EX - PARTE ASSESSMENT. 4. WHEN THE ASSESSMENT WAS AGITATED BEFORE THE CIT( A), THE CIT(A) DISMISSED THE APPEAL IN LIMINE. 5. IN OUR CONSIDERED OPINION, EVEN IF THE ASSESSEE DID NOT APPEAR BEFORE THE APPELLATE AUTHORITY, THE APPELLATE AUTHORITY SHOULD HAVE DECIDED THE APPEAL ON MERITS OF THE CASE WHEN SPECIFIC GROUNDS WERE TAKE N BEFORE HIM VIDE FORM NO. 35. 6. WE FIND THIS CASE TO BE FIT FOR RESTORATION TO THE ASSESSING OFFICER SINCE THE ASSESSING OFFICER HAS ALSO FRAMED ASSESSMENT EX - PARTE. WE, THEREFORE, SET ASIDE THE ASSESSMENT AND DIRECT THE ASSESSING OFFICER TO DECIDE THE 3 ISSUE AFRESH AFTER GIVING REASONABLE AND PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO. 1582 /DEL/2018 IS ALLOWED FOR STATISTICAL PURPOSE . THE ORDER IS PRON OUNCED IN THE OPEN COURT ON 2 9 . 0 8 .2018. S D / - S D / - [ KULDIP SINGH ] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 9 T H AUGUST , 2018 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.PS/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 REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER