Satya Narayan Yadav, G B Nagar V. ITO, Ward-3(3), Noida

ITA 2184/DEL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9997 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 28-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P S THUING ALENG
• Assessee Lawyers: AKHIL KANSAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE S H. R.K. PAND , ACCOUNTANT MEMBER ITA NO. 2184 / DEL/201 8 ASSESSMENT YEAR: 20 14 - 15 SATYA NARAYAN YADAV C - 240, ALPHA - II, GREATER NOIDA, GAUTAM BUDH NAGAR, U. P. 2011310 PAN : ABBPY1488N VS ITO WARD - 3(3) NOIDA (APPELLANT) (RESPONDENT) APPELLANT BY SH. AKHIL KANSAL, CA RESPONDENT BY SH. P.S. THUING ALENG , SR. DR DATE OF HEARING: 1 1/ 1 2 /2018 DATE OF PRONOUNCEMENT: 11 /12/2018 ORDER PER R.K. PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 2 9.12.2017 P A SSED BY THE CIT (A) - I , N OIDA RELATING TO A. Y. 20 14 - 15 . 2 . THE ASSESSEE IN HIS VARIOUS GROUNDS OF APPEAL HAS CHALLENGED THE EXPARTE ORDER OF THE CIT(A) DISMISSING THE APP EAL 2 FILED BY HIM FOR NON PROSECUTION. 2.1 AN ADJOURNMENT APPLICATION WAS FILED BY THE ASSESSEE SEEKING ADJOURNMENT OF THE CASE. H OWEVER, AFTER PERUSAL OF THE ORDER OF THE CIT(A) , REQUEST OF THE ASSESSEE SEEKING ADJOURNMENT OF THE CASE WAS REJECT ED AND APPEAL IS BEING DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND A FTER HEARING THE LD. DR . 3. P ERUSAL OF THE ORDERS OF THE AUTHORITIES BELOW SHOW S THAT THE ASSESSEE IS AN INDIVIDUAL AND FILED HIS RETURN OF INCOME ON 29.01.2015 DECLARI NG TOTAL INCOME OF RS.4,84,320/ - . THE ASSESSING OFFICER C OMPLETED THE ASSESSMENT U/S 143 (3) DETERMIN ING THE TOTAL INCOME AT RS.22,72,112/ - . THE ASSESSEE PREFERRED THE APPEAL BEFORE THE CIT(A). HOWEVER DUE TO NON APPEARANCE BEFORE HIM THE LD. CIT(A) DISM ISSED THE APPEAL FOR NON PROSECUTION. HOWEVER, I FIND THE LD. CIT(A) HAS NOT DECIDED THE ISSUE ON MERIT. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT (A) WI TH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CASE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) WITHOUT SEEKING ANY ADJOURNMENT UNDER ANY PRETEXT FAILING WHICH THE LD. CIT(A) IS AT LIBERTY TO PASS A PPROPRIATE ORDER AS PER LAW. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 3 4 . I N THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. THE ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON 1 1 .12.2018. SD/ - ( R. K. PANDA ) ACCOUNTANT MEMBER *NEHA* DATE: - . 1 2 .2018 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 DATE OF DICTATION 1 1 .12.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 1 1 .12.2018 DATE ON WHICH THE AP PROVED DRAFT COMES TO THE SR.PS/PS 1 1 .12.2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 1 1 .12.2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 1 1 .12.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 1 1 .12.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER