Rajeev Vohra, New Delhi V. ITO, Ward-47(3), New Delhi

ITA 2079/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2065 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 26-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: UMANG SAHAI
• 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. 207 9 /DEL/201 8 [ASSESSMENT YEAR: 2 0 14 - 15 ] SHRI RAJEEV VOHRA VS. ITO WARD - 47(3) C/O. SH. U. S. AGGARWAL (ADVOCATE) DRUM SHAPE BUILDING, FLAT NO.505, M ATRE APARTMENT, NEW DELHI SECTOR - 9,OPP METRO PILLAR NO.411, ROHINI, NEW DELHI PAN : AEJPV 0403 K [APPELLANT] [RESPONDENT] DATE OF HEARING : 04 . 0 9 .201 8 DATE OF PRONOUNCEMENT : 0 5 .0 9 .2018 ASSESSEE BY : SHRI UMANG SAHAI, 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] - 16 , N EW DELHI DATED 04.10.2017 PERTAINING TO ASSESSMENT YEAR 20 14 - 15 . 2 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) ERRED IN SUSTAINING THE ADDITION O F RS. 15,15,690/ - . 3. A PERUSAL OF THE ORDER OF THE FIRST APPELLATE AUTHORITY SHOWS THAT THE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED IN LIMINE. NO DOUBT, THE FIRST APPELLATE AUTHORITY DID ISSUE NOTICE S AND THE SAME WERE SERVED AND EVEN IF NO PROPER RESPONSE WAS RECEIVED FROM THE ASSESSEE, THE FIRST APPELLATE AUTHORITY OUGHT TO HAVE DECIDED THE APPEAL ON MERITS OF THE CASE. THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, I RESTORE THIS APPEAL TO TH E FILE OF THE CIT(A). THE CIT(A) IS DIRECTED TO DECIDE THE APPEAL AFRESH BY CONSIDERING THE MERITS OF THE CASE AND AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO. 2079/ DEL/2018 IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 0 5 . 0 9 .2018 . S D / - [N.K. BILLAIYA] ACCOUNTANT MEMBER DATED: 0 5 , 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 0 4 . 0 9 . 2 0 1 8 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 0 4 . 0 9 . 2 0 1 8 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 0 4 . 0 9 . 2 0 1 8 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 0 4 . 0 9 . 2 0 1 8 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 0 4 . 0 9 . 2 0 1 8 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS 0 5 . 0 9 . 2 0 1 8 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 0 7 . 0 9 . 2 0 1 8 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