Shri Sushil Kumar, Ghaziabad V. ITO, Ghaziabad

ITA 2067/DEL/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5899 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 13-04-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: BENCH C NEW DELHI BEFORE SRI R.S.SYAL, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA NO.20 67 /DEL/2016 A.Y. 20 11 - 12 SHRI SUSHIL KUMAR VS. ITO, WARD 2( 3 ) 797, SECTOR 5, VAISHALI GHAZIABAD (UP) RACHNA DOUBLE STOREY FLATS GHAZIABAD (UP) 201 010 PAN: (APPELLANT ) (RESPONDENT) APPELLANT BY: NON E RESPONDENT BY: SH. ARUN KUMAR YADAV, SR. D.R. DATE OF HEARING: 2 9 .05.2018 DATE OF PRONOUNCEMENT : 30.05. 2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST ORDER DATED 30.10.2015 PASSED BY LD.CIT(A) , GHAZIABAD FOR A.Y. 20 11 - 12. IT IS OBSERVED FROM THE ORDER THAT NONE HAD APPEARED BEFORE LD.CIT(A), AND, THEREFORE, THE ISSUES RAISED BY ASSESSEE COULD NOT BE DECIDED ON MERITS. LD.CIT(A) HAS DISMISSED THE APPEAL FOR NON - PROSECUTION. 2. IN OUR CONSIDERED VIEW APPEAL CANNOT BE DISMISSED BY LD.CIT(A) FOR NON - PROSECUTION AND HAS TO BE DECIDED ON MERITS AS PER LAW. WE ACCORDINGLY REMAND THIS ISSUE TO LD.CIT(A) FOR PASSING A DETAILED ORDER ON MERITS. NEEDLESS TO SAY THAT ASS ESSEE WILL BE GIVEN OPPORTUNITY TO PRESENT ITS CASE AS PER LAW. ITA 2067/D EL/2016 A.Y.:2011 - 12 SH. SURESH KUMAR VS. ITO 2 3. ACCORDINGLY THE APPEAL FILED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 3 0 T H M A Y , 2018. S D / - S D / - (R.S.SYAL) (BEENA A PILLAI) VICE PRESIDENT JUDICIAL MEMBER DT. 3 0 T H MAY, 2018 *MV COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES