Ishneet Gandhi, New Delhi V. DCIT Central Circle-32, New Delhi

ITA 2202/DEL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1219 (ITAT-DELHI)
• Duration Of Justice: 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 10-10-2022
• Assessment Year: 2018-2019
• Appeal Filed On: 11-09-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No.2202/Del/2022 Assessment Year: 2018-19 Ishneet Gandhi H.No.44, 1 st Floor Narang Colony Jail Road New Delhi PAN No. BHLPK7030F Vs DCIT Central Circle-32 New Delhi (APPELLANT) (RESPONDENT) Appellant Ms. Prerna Juneja, CA Respondent Sh. Om Parkash, Sr. DR Date of hearing: 11/10/2022 Date of Pronouncement: 11/10/2022 ORDER PER N.K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A)-30, New Delhi dated 20.07.2022 pertaining to A.Y. 2018-19. 2. The grievance of the assessee read as under :- 2 3. At the very outset the Counsel for the assessee stated that the proceedings before the first appellate authority could not be attended for the reasons best known to erstwhile counsel. 4. The Counsel prayed for the restoration of appeal to the CIT(A) for fresh adjudication. The DR raised no objection. 5. I have carefully perused the order of the CIT(A). I find that though the CIT(A) has given several opportunities but in almost all the opportunities the Counsel took adjournment but never attended the appellate proceedings which prompted the CIT(A) to dismiss the appeal exparte. 3 6. In the interest of justice I restore the appeal to the files of the CIT(A) and the CIT(A) is directed to decide the appeal afresh after giving a reasonable and adequate opportunity of being heard to the assessee and the assessee is directed to attend the appellate proceedings as and when called for. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. 8. Decision announced in the open court on 11.10.2022. Sd/- (N. K. BILLAIYA) ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:- .10.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 Date of dictation 11.10.2022 Date on which the typed draft is placed before the dictating Member 12.10.2022 Date on which the typed draft is placed before the Other member 12.10.2022 Date on which the approved draft comes to the Sr.PS/PS 12.10.2022 Date on which the fair order is placed before the Dictating Member for Pronouncement 12.10.2022 Date on which the fair order comes back to the Sr. PS/ PS 12.10.2022 Date on which the final order is uploaded on the website of ITAT 13.10.2022 Date on which the file goes to the Bench Clerk 13.10.2022 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