Suman Chaudhry (W/O) Late Vijay Singh, Noida V. ITO Ward 3(4), Noida

ITA 1935/DEL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9705 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 06-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: EKTA VISHNOI SENIOR
• Assessee Lawyers: K P GARG
• Keywords: Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH SMC SMC SMC SMC : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, VICE , VICE , VICE , VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT ITA NO ITA NO ITA NO ITA NO . .. . 1935 1935 1935 1935 /DEL/2019 /DEL/2019 /DEL/2019 /DEL/2019 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 201 201 201 201 0 00 0 - -- - 11 1111 11 SMT. SUMAN CHAUDHARY, SMT. SUMAN CHAUDHARY, SMT. SUMAN CHAUDHARY, SMT. SUMAN CHAUDHARY, W/O LATE SHRI VIJAY SINGH, W/O LATE SHRI VIJAY SINGH, W/O LATE SHRI VIJAY SINGH, W/O LATE SHRI VIJAY SINGH, A AA A- -- -271, SECTOR 271, SECTOR 271, SECTOR 271, SECTOR- -- -31, 31, 31, 31, NOIDA. NOIDA. NOIDA. NOIDA. PAN : AFBPC7270E. PAN : AFBPC7270E. PAN : AFBPC7270E. PAN : AFBPC7270E. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -3 33 3(4), (4), (4), (4), N NN NOIDA. OIDA. OIDA. OIDA. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.P. GARG, CA. RESPONDENT BY : MS. EKTA VISHNOI, SENIOR DR. DATE OF HEARING : 24.09.2019 24.09.2019 24.09.2019 24.09.2019 DATE OF PRONOUNCEMENT : 24.09.2019 24.09.2019 24.09.2019 24.09.2019 ORDER ORDER ORDER ORDER THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2010-1 1 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-1, NEW DELHI DATED 31 ST AUGUST, 2018. 2. IN THIS APPEAL, THE FIRST AND FOREMOST GRIEVANCE OF THE ASSESSEE IS AGAINST THE ACTION OF THE CIT(A) IN EX-PARTE DECIDI NG NOT TO ADMIT THE APPEAL ON ALLEGED NON-COMPLIANCE OF REQUIREMENTS OF SECTION 249(4)(B) OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT). 3. IT IS THE SAY OF THE LEARNED REPRESENTATIVE OF THE ASSESSEE THAT THE REQUISITE OPPORTUNITY WAS NOT AVAILABLE BEFORE TH E CIT(A) TO THE ASSESSEE TO EXPLAIN THAT THERE WAS NO VIOLATION OF SECTI ON 249(4)(B) OF THE ACT INASMUCH AS THERE WAS NO ADVANCE TAX PAYABLE F OR THE YEAR UNDER CONSIDERATION BECAUSE THE INCOME OF THE ASSESSEE WA S BELOW THE MAXIMUM AMOUNT NOT CHARGEABLE TO TAX. ITA-1935/DEL/2019 2 4. I HAVE CAREFULLY PERUSED THE DECISION OF THE CIT(A ) AND FIND THAT SECTION 249(4)(B) OF THE ACT HAS BEEN INVOKED TO TRE AT THE APPEAL UNADMITTED ON MERE CONJECTURES WITHOUT ESTABLISHING TH AT THE REQUISITE CONDITIONS HAVE BEEN FULFILLED OR NOT IN THIS CASE. O STENSIBLY, IN THE ABSENCE OF THE ASSESSEE, THE CORRECT AND COMPLETE FACTU AL POSITION MAY NOT HAVE BEEN AVAILABLE WITH THE CIT(A). IN TH ESE CIRCUMSTANCES, AND IN THE FITNESS OF THINGS, I DEEM IT APPROPRIATE TO SET ASIDE THE MATTER TO THE CIT(A) WITH THE DIRECTION TO ADJUDICA TE THE APPEAL DE- NOVO. OF COURSE, AT THE OUTSET, THE ASSESSEE SHALL SATISFY THE CIT(A) WITH REGARD TO THE ADMISSION OF THE APPEAL IN TERMS O F SECTION 249(4)(B) OF THE ACT. IF THE APPEAL IS FOUND BY THE CIT(A) TO BE ADMISSIBLE AS PER LAW, HE SHALL THEREAFTER DECIDE THE A PPEAL RAISED BEFORE HIM AS PER LAW. SINCE WE ARE REMITTING THE M ATTER TO THE FILE OF THE CIT(A) ON THE PRELIMINARY POINT OF ADMISSIBILITY OF APPEAL, THE MERIT OF THE DISPUTE IS NOT BEING ADJUDICATED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED, AS ABOVE. ABOVE DECISION WAS DICTATED AND PRONOUNCED IN THE OP EN COURT ON 24 TH SEPTEMBER, 2019 AT THE CONCLUSION OF THE HEARING IN THE PRESENCE OF BOTH THE PARTIES. SD/- (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. ITA-1935/DEL/2019 3 COPY FORWARDED TO: - 1. APPELLANT : SMT. SUMAN CHAUDHARY, SMT. SUMAN CHAUDHARY, SMT. SUMAN CHAUDHARY, SMT. SUMAN CHAUDHARY, W/O LATE SHRI VIJAY SINGH, W/O LATE SHRI VIJAY SINGH, W/O LATE SHRI VIJAY SINGH, W/O LATE SHRI VIJAY SINGH, A AA A- -- -271, SECTOR 271, SECTOR 271, SECTOR 271, SECTOR- -- -31, NOIDA. 31, NOIDA. 31, NOIDA. 31, NOIDA. 2. RESPONDENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -3(4), NOIDA 3(4), NOIDA 3(4), NOIDA 3(4), NOIDA. .. . 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR