Ravi Kant Tyagi, Delhi V. ITO, New Delhi

ITA 2164/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3797 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 11-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE MS. DIVA SINGH, JUDICIAL MEMBER ITA N O. 2164 /DEL/201 7 A SSESSMENT YEAR: 20 10 - 11 RAVI KANT TYAGI FLAT NO. 36, SABHWANA APARTMENT, 13, I.P. EXTENSION, DELHI VS. ITO WARD 46(1), NE W DELHI PAN : ABTPT3572G (APPELLANT) (RESPONDENT) O R D E R PER DIVA SINGH , J .M . : THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 13.9.2016 OF CIT(A) - 21 NEW DELHI PERTAI NING TO 2010 - 11 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING THE LEARNED AR INVI TING ATTENTION TO GROUND NO. 3 RAISED IN THE PRESENT APPEAL SUBMITTED THAT THE QUANTUM APPEAL OF THE ASSESSEE HAS BEEN HEARD BY THE ITAT F BENCH A FORTNIGHT AGO WHEREIN IT WAS ANNOUNCED THAT THE APPEAL OF THE ASSESSEE IS ALLOWED, HOWEVER THE ORDER AS YET HAS NOT BEEN PASSED. CONSIDERING THE FACT THAT THE IMPUGNED ORDER IS EX PARTE ORDER OF THE CIT(A) TAKING NOTE OF THE DISMISSAL OF THE ASSESSEE S APPEAL VIDE ORDER DATED 18.2.2014 IN THE QUANTUM PROCEEDINGS IT WAS HIS PRAYER THAT THE IMPUGNED ORDER MAY BE SET ASIDE BACK TO THE FILE OF THE CIT(A) TO DECIDE THE SAME AFTER HEARING THE ASSESSEE AS BY THE SAID TIME THE ORDER PASSED BY THE ITAT IN THE QUANTUM PROCEEDINGS WOULD ALSO BE AVAILABLE. THE LEARNED SR. DR SHRI. T. VASANTHAN SUBMITTED THAT THE IMPUGNED OR DER IS AN EX PARTE ORDER APPELLANT BY SH. SURESH GUPTA, CA RESPONDENT BY SH. T. VASANTHAN, SR. D.R. DATE OF HEARING 21.8.2017 DATE OF PRONOUNCEMENT 200 20.10.2017 2 ITA NO . 2164/DEL/2017 WHEREIN THE ADDITION IN THE QUANTUM STOOD CONFIRMED BY THE CIT(A) ACCORDINGLY IN THESE CIRCUMSTANCES IF A S PER THE STATEMENT THE QUANTUM APPEAL HAS BEEN HEARD BY THE ITAT HE WOULD HAVE NO OBJECTION IF THE ISSUE IS RESTORE D TO THE C IT(A) WITH A DIRECTION TO DECIDE THE SAME AFTER HEARING THE ASSESSEE. 3. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. ACCEPTING THE ORAL STATEMENT AT BAR GIVEN BY THE LEARNED AR THAT THE APPEAL OF THE ASSESSEE IN THE QUANTUM PROCEEDING HAS BEEN ALLOWED. ACCORDINGLY THE IMPUGNED ORDER IS SET ASIDE AND THE ISSUE IS RESTORED BACK TO THE FILE OF THE CIT(A) WITH A DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING H EARD. ACCORDINGLY IN TERMS OF THE ORAL PRAYER OF THE PARTIES BEFORE THE BENCH THE IMPUGNED ORDER IS SET ASIDE WITH THE AFORESAID DIRECTION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED ON 20 TH OCTOBER, 2017 . SD/ - (DIVA SINGH) JUDICIAL MEMBER N. MISHRA ) SH COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT AS SISTANT REGISTRAR , ITAT NEW DELHI 3 ITA NO . 2164/DEL/2017 DATE 1. DRAFT DICTATED ON 25.8.2017 PS 2. DRAFT PLACED BEFORE AUTHOR PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.