Shri Jitender Kumar, Meerut V. ITO, Meerut

ITA 1933/DEL/2015

• Counselvise Citation: 193320114 RSA 2015
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 19-10-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 06-04-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: M K JAIN
• Assessee Lawyers: O P SAPRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 2 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 1933 /DEL/201 5 AY: 20 09 - 10 SHRI JITENDER KUMAR VS. ITO, WARD 1(3) S/O SHRI SATYA PAL SINGH MEERUT R/O VILLAGE PANCHLI KHURD MEERUT PAN: AOJPJ 3573 L (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI O.P.SAPRA, ADV. RESPONDENT BY : SH. MK JAIN , SR.D.R. ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER DATED 03.02.2015 OF LD.CIT(A) , MEERUT PERTAINING TO THE ASSESSMENT YEAR (A.Y.) 2009 - 10. 1933 2. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT THE LD.CIT, MEERUT HAS PASSED AN EX PARTE ORDER, AS THE ASSESSEE DID NOT COMPLY WITH THE NOTICES ISSUED. THE LD.COUNSEL FOR THE ASSESSEE DEMONSTRATED BEFORE ME, THAT HE WAS PREVENTED FROM SUFFICIENT CAUSE FROM APPEARING BEFORE THE FIRST APPELLATE AUTHORITY. UNDER THESE CIRCUMSTANCES I AM OF THE CONSID ERED VIEW THAT THE APPEAL SHOULD BE RESTORED TO THE FILE OF THE LD.CIT(A) FOR DE - NOVO ADJUDICATION. T HE LD.CIT(A) HAS NOT DISPOSED OF THE CASE ON MERITS. HENCE I SET ASIDE THIS APPEAL TO THE FILE OF THE FIRST APPELLATE AUTHORITY FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW . 2.1. THE ASSESSEE SHALL APPEAR BEFORE THE LD.CIT(A) ON 8 TH DECEMBER, 2015 AND TAKE NOTICES AND THEREAFTER COOPERATE WITH HIM IN DISPOSAL OF THE APPEAL. 2 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 09 TH NOVEMBER ,2015. SD/ - (J.SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 9 TH NOVEMBER , 2015 *MANGA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5.DR; 6.GUARD FILE BY ORDER ASST. REGISTRAR