Sachin Kumar Aggarwal, U.S. Nagar V. ITO, Uttrakhand

ITA 1873/DEL/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 4753 (ITAT-DELHI)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 02-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI I. C. SUDHIR, JU DICIAL MEMBER ITA NO. 1873/DEL/2013 ASSESSMENT YEAR: 2009-10 SACHIN KUMAR AGGARWAL VS. ITO H NO. 129, SINGHAN STREET WARD-3 KASHIPUR KASHIPUR U. S. NAGAR UTTRAKHAND ABHPA6080G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K. SAMPATH, ADV RESPONDENT BY : SHRI R. S. MEENA, CIT, DR ORDER PER I.C. SUDHIR, JUDICIAL MEMBER THE ASSESSEE HAS QUESTIONED FIRST AP PELLATE ORDER ON THE GROUND THAT THE AUTHORITIES BELOW HAVE ERRED IN COMPUTING THE GAINS FROM THE SALE OF PROPERTY AT KATARATAL AT RS.7,94,784/- 2. AT THE OUTSET, THE LD. AR POINTED OUT THAT WITHOUT WAITING FOR THE HEARING FIXED BY THE LD. CIT (A) ON 24/1/2013 GIVEN AS A LA ST OPPORTUNITY FOR FILING THE REQUISITE DETAILS BY THE ASSESSEE, THE LD. CIT (A) HAS DECIDED THE APPEAL EX-PARTE ON 23/1/2013. ITA NO. 1873/DEL/2013 2 3. THE LD. DR ON THE OTHER HAND OPPOSED THE APPEAL WITH THIS SUBMISSION THAT DESPITE OPPORTUNITIES GRANTED THE ASSESSEE DID NOT AVAIL THE OPPORTUNITY TO REPRESENT ITS CASE PROPERLY BEFORE THE FIRST APPELLATE AUTHOR ITY. HENCE HE DOES NOT DESERVE ANY RELIEF. 4. HAVING GONE THROUGH THE FIRST APPELL ATE ORDER, WE FIND SUBSTANCE IN THE ABOVE CONTENTION OF THE LD. AR THAT WHEN THE LD. CI T(A) HAS GIVEN LAST OPPORTUNITY TO THE ASSESSEE FOR FILING THE REQUISITE DETAILS FI XING THE DATE BEFORE HIM ON 24/1/2013, HE WAS NOT JUSTIFIED IN PASSING AN EX-PA RTE ORDER AGAINST THE ASSESSEE ON 23/1/2013. WE THUS WHILE SETTING ASIDE THE FIRST A PPELLATE ORDER IN QUESTION REMAND THE MATTER TO THE FILE OF THE LD. CIT(A) TO DECIDE THE APPEAL AFRESH AFTER AFFORDING OPPORTUNITY FOR THE REQUISITE COMPLIANCE BY THE ASS ESSEE AND HEARING HIM ON THE ISSUE. THE GROUND AS WELL AS APPEAL IS THUS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD OCTOBER 2013. SD/- SD/- (G.D. AGRAWAL) ( I.C. SUDHIR ) VICE PRESIDENT JUDICIAL MEMBER DATE 3 RD OCTOBER, 2013 R.NAHEED COPY OF ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORD ER DEPUTY REGISTRAR, ITAT NEW DELHI ITA NO. 1873/DEL/2013 3 ITA NO. 1873/DEL/2013 4