LAXMI DATT MISHRA, NEW DELHI V. ITO, WARD- 23(3), NEW DELHI

ITA 1890/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2173 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 16-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S RAWAT
• Assessee Lawyers: RAHUL CHAURASIA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA , ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH , JUDICIAL MEMBER ITA NO. 1 8 90 /DEL/201 8 [ASSESSMENT YEAR: 20 11 - 12 ] SHRI L AXMI DATT MISHRA VS. THE I.T.O. S /O SHRI L.D. MISHRA WARD - 2 3(3 ) J - 137, BLOCK J, SAKET, NEW DELHI MALVIYA NAGAR, NEW DELHI PAN : AGDPM 3897 P [APPELLANT] [RESPONDENT] DATE OF HEARING : 30 . 0 8 .201 8 DATE OF PRONOUNCEMENT : 31 .0 8 .2018 ASSESSEE BY : SHRI RAHUL CHAURASIA, CA REVENUE BY : S HRI D.S. RAWAT , SR. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] - I , NEW DELHI DATED 0 2 . 1 2 .201 6 PERTAINING TO ASSESSMENT YEAR 20 11 - 12 . 2 2. THE S UM AND SUBSTANCE OF THE GRIEVANCE RAISED BY THE ASSESSEE IS THAT THE CIT(A) HAS ERRED IN DISMISSING THE APPEAL FOR NON - APPEARANCE. 3. WE HAVE CAREFULLY CONSIDERED THE ORDERS OF THE FIRST APPELLATE AUTHORITY. VIDE NOTICE DATED 22.09.2015, THE FIRST APPELLATE AUTHORITY POSTED THE APPEAL FOR HEARING ON 1.10.2015 AND ON THE REQUEST OF THE LD. AR, THE CASE WAS ADJOURNED T O 16.11.2015. HOWEVER, THERE WAS NO COMPLIANCE ON THE SAID DATE. THE CIT(A) FURTHER GAVE TWO MORE OPPORTUNITIES AND FINALLY DISMISSED THE APPEAL IN LIMINE. 4. IN OUR CONSIDERED OPINION, THE FIRST APPELLATE AUTHORITY SHOULD HAVE DECIDED THE APPEAL ON M ERITS OF THE CASE AND, THEREFORE, WE ARE OF THE VIEW THAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY. WE, ACCORDINGLY, RESTORE THE MATTER TO THE FILE OF THE CIT(A). THE CIT(A) IS DIRECTED TO DECIDE THE APPEAL ON MERITS AFTER GIVING REASONABLE OPPORTUNIT Y OF BEING HEARD TO THE ASSESSEE. 3 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO. 1 8 9 0 /DEL/201 8 IS ALLOWED FOR STATISTICAL PURPOSES . THE ORDER IS PRON OUNCED IN THE OPEN COURT ON 31 . 0 8 .2018. SD/ - SD/ - [ KULDIP SINGH ] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 31 ST 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