Mr. Aakash Mishra, New Delhi V. ITO, New Delhi

ITA 1669/DEL/2013

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7419 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-06-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 22-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Assessee Lawyers: NARESH SHARMA

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A : NEW DELHI BEFORE SHRI J.S.REDYY , ACCOUNTANT MEMBER AND SHRI A. T. VARKEY, JUDICIAL MEMBER ITA NO. 1669 /DEL/ 2013 (ASSESSMENT YEAR: 2009 - 10 ) AAKASH MISHRA, EMPIRE ESTATE MG ROAD, SULTANPUR, NEW DELHI PAN:AHDPM0739L VS. ITO WARD - 3(1), NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : NARESH SHARMA, CA RESPONDENT BY : Y KAKKAR, SR. DR O R D E R PER A. T. VARKEY , JUDICIAL MEMBER THIS APPEAL ARISES FROM AN ORDER OF LD CIT(A) - XXIII, NEW DELHI DATED 24.01.2013 AND RELATED TO ASSESSMENT YEAR 2009 - 10. 2. THE MAIN GRIEVANCE AS PROJECTED IN GROUND NO. 02 IS THAT THE ASSESSEE HAS BEEN DENIED SUFFICIENT OPPORTUNITY TO PRESENT HIS CASE. 3. AT THE OUTSET THE LD AR SUBMITTED THAT NO PROPER OPPORTUNITY WAS GRANTED TO REPRESENT HIS CASE BEFORE THE LOWER AUTHORITIES. HE SUBMITTED THAT THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE, SHRI JUGAL KISHORE GULATI WAS HOSPITALIZED ON THE LAST TWO DATES F IXED FOR HEARING BEFORE THE LD CIT(A) AND THEREFORE COULD NOT ATTEND THE HEARING. IT WAS POINTED OUT BY THE LD AR THAT THE AUTHORIZED REPRESENTATIVE HAD DULY APPEARED IN THE COURSE OF ASSESSMENT PAGE NO. 2 PROCEEDINGS BEFORE THE AO AND AS SUCH IT WAS PRAYED THAT AN O PPORTUNITY MAY BE GRANTED TO THE ASSESSEE IN THE INTEREST OF JUSTICE. 4. ON THE OTHER HAND, THE LD DR OPPOSES THE PLEA OF THE ASSESSEE. 5. AFTER CONSIDERING THE FACTS AND CIRCUMSTANCES STATED BY THE LD AR, WE THINK IT APPROPRIATE IN THE INTEREST OF JUSTICE TO GRANT AN OPPORTUNITY TO THE ASSESSEE AND AS SUCH WE SET - ASIDE THE IMPUGNED ORDER AND DIRECT THE LD CIT(A) TO GRANT FRESH HEARING TO THE ASSESSEE. WE MAY HOWEVER ADD THAT THE AR WOULD ON HIS OWN APPROACH THE LD CIT(A) AND CAUSE APPEARANCE WITHIN THREE MO N THS OF THE DATE OF THIS ORDER AND NEEDLESS TO STATE THAT THE ASSESSEE HA S THE LIBERTY TO LEAD FRESH EVIDENCE TO SUBSTANTIATE HIS CLAIM IN ACCORDANCE TO LAW. 6. IN THE RESULT THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN T HE OPEN COURT ON 2 8 . 08. 2014. - S D / - - S D / - ( J.S.REDYY ) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 8 / 08 / 2014 A K KEOT COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI