Raj Rani Sharma, New Delhi V. ITO WARD - 35(8), New Delhi

ITA 1736/DEL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9124 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 20-10-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI (THROUGH VIDEO CONFERENCE) BEFORE HONBLE JUSTICE P.P. BHATT, PRESIDENT AND SHRI G.S. PANNU, HONBLE VICE PRESIDENT ITA NO. 1736 /DEL/20 20 A.Y. : 20 1 7 - 1 8 RAJ RANI SHARMA, A-38, SUNDER APARTMENT, SECTOR-1, ROHINI, NEW DELHI (PAN: ALZPS8184P) VS. ITO, WARD 35(8), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. R.S. SINGHVI, ADV. DEPARTMENT BY : SH. M. BAR A NWAL, SR. DR. ORDER PER JUSTICE P.P. BHATT: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE IMPUGNED ORDER DATED 20.3.2020 PASSED BY THE LD. COMMISSIONER OF I NCOME TAX (APPEALS)-13, NEW DELHI , PERTAINING TO ASSESSMENT YEAR 2017-18. 2. AT THE TIME OF HEARING, LD. AUTHORISED REPRESENT ATIVE OF THE ASSESSEE, SH. R.S. SINGHVI, ADVOCATE STATED THAT LD. CIT(A) WAS NOT JUSTIFIED IN DISMISSING THE APPEAL EXPARTE WITHOUT PROVIDING PROPER AND REASONABLE OPPORTUNITY OF BEING HEARD AND AS SUCH THE SAME IS AGAINST THE P RINCIPLE OF NATURAL JUSTICE. THEREFORE, HE REQUESTED THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTIONS TO DECIDE THE SAME AFRE SH, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 2 3. ON THE OTHER HAND, LD. SR. DR HAS NOT RAISED AN Y OBJECTION ON THE REQUEST OF THE LD. A.R. FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE O RDERS OF THE AUTHORITIES BELOW, WE FIND THAT LD. CIT(A) HAS PASS ED THE EXPARTE ORDER AND DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT PROVID ING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THEREFORE, IN THE I NTEREST OF JUSTICE, WE SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTIONS TO DECIDE THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08-01-202 1. SD/- SD/- (G.S. PANNU) (JUSTICE P.P. BHATT) VICE PRESIDENT PRESIDENT SRB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT ( A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES 3