Vinay Verma, Noida V. ITO, Ward-2(5), Noida

ITA 1980/DEL/2020

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9583 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-10-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 23-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER I.T.As. No.1979 & 1980/DEL/2020 Assessment Years 2010-11 & 2011-12 Vinay Verma, B-19, Sector-20, Noida Gautam Budha Nagar, Gautam Budh Nagar, Uttar Pradesh. Vs. ITO, Ward-2(5), Noida. TAN/PAN: ADOPV5536J (Appellant) (Respondent) Appellant by: None Respondent by: Shri Om Prakash, Sr.DR Date of hearing: 26 10 2022 Date of pronouncement: 28 10 2022 O R D E R PER BENCH: Th e cap tio n ed ap p eals h av e b een fi led b y th e Ass essee ag ain st th e sep ara te o rd ers o f th e Co mmiss io n er o f Inco me Tax (Ap p eals)-I, No ida (‘CIT(A)’ in sh o rt) d ated 29 .1 1.2 0 1 8 and 2 8 .0 3 .20 1 8 arisin g fro m th e sep ara t e assess men t o rders o f ev en d ate 3 0 .1 1 .2 0 1 7 passed b y th e Asse ssin g Offic er u n der Sect io n 1 4 7 r.w. Sectio n 1 4 4 o f th e In co me Tax Act , 1 9 6 1 (th e Act) co n cern in g AYs 2 01 0 -11 an d 2 01 1 -1 2. 2 . As p er its g ro un d s o f ap p eal, th e ass essee in the resp e ctiv e ap p eals h as ag i ta ted ag ain st th e ad d itio n s co n fir med b y the CIT(A) o n meri ts. 3 . Wh en th e ma tt er was cal led fo r h ea rin g , n o n e ap peared fo r th e ass essee . I.T.As. No.1979 & 1980/Del/2020 2 4 . Th e ld . Sr .D.R . re l ied u p o n th e o rd er o f th e CIT(A). 5 . On a p eru sal o f th e o rd ers o f th e First Ap p ella te Au th o rity , It is seen th at th e CIT(A) h as d isp o sed o f th e ap p eals ag ain st th e assesse e main ly o n th e p remise th a t th e ass essee h as fa iled to co rro bo rate h is g ri ev an ce with an y su b stan tiv e ev iden ce . 6 . Th e reco rd sh ows th at th e o rd ers are sh o wn to h av e b een p assed o n 29 .1 1 .20 1 8 and 28 .0 3 .2 018 fo r Assessmen t Years 2 0 10 - 1 1 an d 2 01 1 -1 2 resp ectiv e ly . Th e memo o f Ap p eals filed sh o ws th at th e o rd ers h av e b een serv ed /c o mmu n ic ated to a ssessee o n 1 5 .1 2 .20 2 0 in bo th th e ap p eals, i.e . , after an in o rd in ate d elay o f mo re th an two y ears. Su ch in o rd in ate d el ay h as a p ro p en sity to in d u ce d isq u iet in th e min d o f th e tax p ay er and cast asp ersio n s o n th e fair co n d u ct o n th e p art o f rev en u e. Th e CIT(A) is e x p ected to fo l lo w th e g u id in g p rin cip les in l et ter an d sp irit as p ro v id ed in CBDT In stru ct io n No .2 0 /2 0 03 d ated 2 3 .1 2 .2 00 3 wh ich was reit erated v id e C BDT le tter F .No .2 7 9 /Misc. 5 3 /2 0 0 3 ITJ d ated 1 9 .0 6 .20 1 5 . An o th er co mmu n ic at io n F.No . DGIT (Vig .) /HQ /SF/Ap p eals /2 0 1 7 -1 8 /9 9 59 d ated 0 8 .0 3 .2 01 8 was y et ag ain issu ed b y CBDT to g iv e imp e tu s to t i mely d isp atch o f o rd ers p assed by CIT(A) to sh u n an y su sp icio u s ab ou t b ack d atin g an d ma la fid e in ten t . 7 . Th u s I fin d su ffi cien t g ro u nd s to h o ld th at su ch b e lat ed serv ice o f th e o rder o f th e First A p p ellat e Au th o rity d o es cast so me asp ers io n s o n fair p lay . Ho wev er, with o u t g o ing in to th e n u an ces o f su ch co n tro v ersy , I co n sid er i t ex p ed ient to resto re th e issu es b ack to th e fi le o f th e CIT(A) fo r d en o vo ad jud icat io n in acco rd an ce with law a ft er g iv in g p ro p er op p ortu nity to th e assesse e in th is reg ard . Th e assessee i s also cau tio n ed to d ilig en t ly I.T.As. No.1979 & 1980/Del/2020 3 att en d th e p ro ceed i n g s o f th e F irst Ap p ella te Au th ority a n d ex ten d fu l l co -o p eratio n in th e in q u iry an d ex p lan atio n as ma y b e so u gh t b y th e CIT(A). With th ese o b serv at i o n s, th e i mp u g n ed o rd ers o f th e CIT(A) are s et as id e an d rest o red b ack to th e fi le o f th e CIT(A) fo r fre sh a d ju d icat io n in ac co rd an ce with law. 8 . In th e resu lt, b o th th e cap t io n ed ap peals o f th e assess e e are allo wed fo r st at ist i cal p u rp o ses ex-p arte. Order was pronounced in the open Court on 28/10/2022. Sd/- [DIVA SINGH] JUDICIAL MEMBER DATED: 28/10/2022 prabhat