Sh. Tarun Mahajan, New Delhi V. ITO, New Delhi

ITA 1869/DEL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3228 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 03-05-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 31-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 68

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH - D NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 1869/DEL/20 14 ASSESSMENT YEAR : 2009-10 TARUN MAHAJAN PROP. M/S. WHEELS, SHOP NO.251/A-8, MUNRIKA, OPPOSITE VASANT VIHAR, BUS STAND, NEW DELHI 110 067 PAN ACYPM8595Q VS. ITO WARD-24(2) NEW DELHI. (APPELLANT) (RESPONDENT) PER BHAVNESH SAINI, JUDICIAL MEMBER ORDER THIS APPEAL BY THE ASSESSEE HAS BEEN DIRECTED AGAIN ST THE ORDER OF LD.CIT(A)- XXIII, NEW DELHI DT. 13.01.2014 FOR THE ASSESSMENT YEAR 2009-10. 2. IN THIS APPEAL THE ASSESSEE CHALLENGED THE ADDIT ION U/S 68 OF THE I.T. ACT. 3. NONE APPEARED ON BEHALF OF ASSESSEE DESPITE NOTI FYING THE DATE OF HEARING. ASSESSEE BY : NONE DEPARTMENT BY: SHRI NAVEEN CHANDRA, CIT, DR DATE OF HEARING 03/05/2017 DATE OF PRONOUNCEMENT 03/05/2017 ITA NO. 1869/DEL/2014 TARUN MAHAJAN VS ITO PAGE 2 OF 3 4. AFTER HEARING LD. DR, WE ARE OF THE VIEW THE MAT TER REQUIRES RECONSIDERATION AT THE LEVEL OF LD. CIT(A). LD. CI T(A) NOTED IN THE IMPUGNED ORDER THAT ASSESSEE SOUGHT ADJOURNMENT BUT NONE APPEARED ON THE DATE OF HEARING AND NO WRITTEN SUBMISSION WA S FILED. LD. CIT(A) IN ABSENCE OF ASSESSEE DISMISSED THE APPEAL OF ASSESSE E WITHOUT PASSING REASONED ORDER. ACCORDING TO SECTION 250(6) OF I.T . ACT, LD. CIT(A) IS REQUIRED TO MENTION REASONS FOR DECISION IN THE APP ELLATE ORDER WHILE DECIDING THE APPEAL OF ASSESSEE. THEREFORE EVEN IF ASSESSEE MAY OR MAY NOT APPEAR BEFORE LD. CIT(A), LD. CIT(A) IS REQUIRE D TO PASS A REASONED ORDER GIVING REASONS FOR DECISION IN THE ORDER. THE ORDER OF LD. CIT(A) DID NOT CONTAINED ANY REASONS FOR DECISION. THEREFO RE SAME CANNOT BE SUSTAINED IN LAW. 5. WE ACCORDINGLY SET ASIDE THE ORDERS OF LD. CIT(A ) AND RESTORE THE APPEAL OF ASSESSEE TO HIS FILE WITH DIRECTION TO RE DECIDE THE APPEAL OF ASSESSEE ON MERITS BY GIVING REASONS FOR DECISIONS IN THE APPELLATE ORDERS BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. PRONOUNCED IN THE OPEN COURT ON 3.5.2017. SD/- SD/- (N.K. SAINI) ( BHAVNESH SAINI ) ACCOUNTANT MEMEBR JUDICIAL MEMBER DATED: 03/05/2017 *VEENA* COPY FORWARDED TO: - ITA NO. 1869/DEL/2014 TARUN MAHAJAN VS ITO PAGE 3 OF 3 1. APPELLANT 2. RESPONDENT 3. PRINCIPAL CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR