Krishan Kumar Gupta, Meerut V. ITO, Ward- 1(3), Meerut

ITA 203/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7201 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 08-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.203/DEL./2018 ASSESSMENT YEAR 2014-2015 SHRI KRISHAN KUMAR GUPTA, 252/5, SHASTRI NAGAR, MEERUT 250 004 PAN AFLPG4748P VS. THE INCOME TAX OFFICER, WARD-1(3), AAYAKAR BHAWAN, BHAINSALI GROUND, DELHI ROAD, MEERUT 250 001. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 11 .0 7 .2018 DATE OF PRONOUNCEMENT : 11 .0 7 .2018 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), MEERUT, DATED 09.11.20 17, FOR THE A.Y. 2014-2015. 2. THE LD. CIT(A) NOTED FOUR DATES OF HEARING, ON WHICH DATE, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE LD. CIT(A), THEREFORE, NOTED THAT THE ORDER OF THE A.O. REMAINE D 2 ITA.NO.203/DEL./2018 SHRI KRISHAN KUMAR GUPTA, MEERUT. UNCONTESTED, THEREFORE, THE APPEAL OF ASSESSEE HAS BEEN DISMISSED. 3. AFTER CONSIDERING THE SUBMISSIONS OF THE LD. D. R. I AM OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERA TION AT THE LEVEL OF THE LD. CIT(A). THE A.O. MADE ADDITION ON ACCOUNT OF LONG TERM CAPITAL GAINS. THE LD. CIT(A) DID NOT MEN TION IF ANY NOTICE HAVE BEEN SERVED UPON THE ASSESSEE FOR HEARI NG OF THE APPEAL. THE LD. CIT(A) IN THE ABSENCE OF ASSESSEE N OTED THAT ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. THE APPEAL OF ASSESSEE WAS ACCORDINGLY DISMISSED. ACCORDING TO SE CTION 250(6) OF THE I.T. ACT, 1961, THE LD. CIT(A) IS REQ UIRED TO MENTION POINT FOR DETERMINATION AND REASONS FOR DECISION IN HIS APPELLATE ORDER. HOWEVER, THE ABOVE SECTION HAVE NOT BEEN COM PLIED WITH IN THE PRESENT CASE. THUS, THE ORDER OF THE LD. CIT (A) CANNOT BE SUSTAINED IN LAW. THE MATTER REQUIRES RECONSIDERATI ON AT THE LEVEL OF THE LD. CIT(A). 3. IN VIEW OF THE ABOVE, I SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A), MEERUT AND RESTORE THE APPEAL OF ASS ESSEE TO HIS 3 ITA.NO.203/DEL./2018 SHRI KRISHAN KUMAR GUPTA, MEERUT. FILE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF AS SESSEE ON MERITS, IN ACCORDANCE WITH LAW, BY GIVING REASONS F OR DECISION IN THE APPELLATE ORDER. THE LD. CIT(A) SHALL GIVE REAS ONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) DELHI, DT. 11 TH JULY, 2018. JUDICIAL MEMBER VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.