DAULAT RAM, NEW DELHI V. INCOME TAX OFFICER, WARD 64(1), NEW DELHI

ITA 2111/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2704 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 06-03-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 23-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

I.T.A.No.2111/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ .अ.स ं /.I.T.A No.2111/Del/2023 /Assessment Year: 2011-12 DAULAT RAM E-36/1, 1 st Floor, Gali No.1, West Vinod Nagar, New Delhi. PAN No.ABVPR9612H बनाम Vs. ITO, Ward-64(1), E-2 Block, Pratyaksh Kar Bhawan, Civic Centre, J.L. Nehru Marg, New Delhi. अ Appellant /Respondent न ा /Assessee by Ms. Tanya, Adv. and Shri Jaind Kumar Jaiswal, Adv. ा /Revenue by Shri Om Parkash, Sr. DR न ा ा / Date of hearing: 07.03.2024 ा ा /Pronouncement on 30.04.2024 आदेश /O R D E R This appeal is filed by the assessee against the order of the Ld.CIT(Appeals) – NFAC, Delhi dated 26.05.2023 for the AY 2011-12. 2. The Ld. Counsel for the assessee, at the outset, submits that appeal has been disposed of by the Ld.CIT(A)-NFAC ex parte without providing adequate opportunity of being heard to the assessee. Ld. Counsel submits that when the appeal was fixed for hearing on I.T.A.No.2111/Del/2023 2 26.05.2023 the assessee sought an adjournment by uploading the same in e-proceedings windows of the Income tax site requesting 15 days time from 26.05.2023 to 10.06.2023 but the Ld.CIT(A) by order dated 26.05.2023 dismissed the appeal of the assessee for non- prosecution without considering the adjournment request of the assessee. 3. On hearing both the sides and perusing the order of the Ld.CIT(A), it is noticed that the Ld.CIT(A) dismissed the appeal for non-prosecution without deciding the issues on merits. Therefore, in the interest of justice, this appeal is restored to the file of the Ld.CIT(A) for deciding the grounds on merits after providing adequate opportunity to the assessee. 4. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 30/04/2024 Sd/- (C.N. PRASAD) JUDICIAL MEMBER Dated: 30.04.2024 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. I.T.A.No.2111/Del/2023 3 By order Assistant Registrar, ITAT: Delhi Benches-Delhi