Sneha Siddham, Noida V. ACIT, Circle- 3, Noida

ITA 1993/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1972 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 22-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: T R TALWAR
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA , ACCOUNTANT MEMBER ITA NO. 1 993 /DEL/201 8 [ASSESSMENT YEAR: 2 0 14 - 15 ] SMT SNEHA SIDDHAM VS. THE A.C I . T . B - 25, SECOND FLOOR , CIRCLE - 3 SECTOR 51, NOIDA NOIDA PAN : CCDPS 6629 G [APPELLANT] [RESPONDENT] DATE OF HEARING : 0 6 . 0 9 .201 8 DATE OF PRONOUNCEMENT : 10 .0 9 .2018 ASSESSEE BY : SHRI T.R. TALWAR , A DV REVENUE BY : S HRI ANIL KUMAR SHARMA, 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] - 1 , NOIDA DATED 3 1 .0 1 .201 8 PERTAINING TO ASSESSMENT YEAR 20 14 - 15 . 2 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) DISMISSED THE APPEAL EX - PARTE WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. I HAVE CAREFULLY CONSIDERED THE ORDERS OF THE FIRST APPELLATE AUTHORITY. THOUGH THERE IS M ENTION OF ISSUE OF NOTICE, BUT IT IS NOT COMING OUT FROM THE APPELLATE ORDER WHETHER THE NOTICE HAS BEEN SERVED UPON THE ASSESSEE OR NOT. MOREOVER, THE FIRST APPELL ATE AUTHORITY HAS DISMISSED THE APPEAL FOR NON APPEARANCE. IN MY CONSIDERED OPINION, EVEN IF ASSUMING THAT THE NOTICES WERE SERVED UPON THE ASSESSEE AND THE ASSESSEE DID NOT ATTEND THE APPELLATE PROCEEDINGS, IT IS INCUMBENT UPON THE FIRST APPELLATE AUTHOR ITY TO DECIDE THE APPEAL ON MERITS OF THE CASE. I, THEREFORE, DEEM IT FIT TO RESTORE THIS ISSUE TO THE FILE OF THE CIT(A). THE CIT(A) IS DIRECTED TO DECIDE THE ISSUE AFRESH AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 4 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO. 1 993 /DEL/201 8 IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 10. 0 9 .2018 . SD/ - [N.K. BILLAIYA] ACCOUNTANT MEMBER DATED: 10 SEPTEMBER , 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 07.09.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 07.09.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 07.09.2018 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 07.09.2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 07.09.2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS 10.09.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 10.09.2018 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