Sarabjeet Kaur, New Delhi V. ITO Ward 59(5), New Delhi

ITA 2186/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7564 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 29 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: 03-03-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 31-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

I.T.A.No.2186/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.2186/Del/2023 /Assessment Year: 2017-18 Sarabjeet Kaur H.No.WA-69A, Street No.18, Shakarpur, New Delhi. बनाम Vs. ITO, Ward-59(5), New Delhi. PAN No.CYUPK1283K अ Appellant /Respondent न ा /Assessee by Shri Nitin Kumar, CA ा /Revenue by Shri Om Parkash, Sr. DR न ा ा / Date of hearing: 04.03.2024 ा ा /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 05.06.2023 for the AY 2017-18. 2. Ld. Counsel for the assessee, at the outset, submits that this appeal is disposed of by the Ld.CIT(Appeals) for non-prosecution by the assessee and without deciding grounds raised before him on merits. Ld. Counsel for the assessee submits that the reason for non-representation/submission was that the assessee at that point I.T.A.No.2186/Del/2023 2 of time was pregnant and unable to access her business related e- mail id on which the hearing notices were forwarded by the Ld.CIT(A). Therefore, the Ld. Counsel for the assessee submits that the appeal may be restored back to the file of the Ld.CIT(A) – NFAC for deciding the issues afresh on merits. 3. Ld. DR has no serious objection. 4. On hearing both the sides and perusing the order of the Ld.CIT(A) it is noticed that appeal of the assessee was disposed of by the Ld.CIT(A) ex parte dismissing for non-prosecution and without going into merits of the grounds raised by the assessee. Therefore, in the interest of justice, this appeal is restored to the file of the Ld.CIT(A)-NFAC, Delhi to decide afresh on merits after providing adequate opportunity of being heard. 5. 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. I.T.A.No.2186/Del/2023 3 Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi