Virender Goel, New Delhi V. ITO WARD 46(4), New Delhi

ITA 2268/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6548 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 14-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LD CITA IS WITHOUT MERITS; DESERVES TO BE SET ASIDE
• Keywords: Opportunity of being heard; Period of limitation; Condonation of delay; Set aside

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE MRS. DIVA SINGH, JUDICIAL MEMBER ITA NO.2268/DEL/2019 ASSESSMENT YEAR: 2013-14 VIRENDER GOEL, PROP. OF M/S KARTIKEYAN ENTERPRISES, 1311/8A, TARA MANSION, FASIL ROAD, AJMERI GATE, DELH-110006 VS. INCOME TAX OFFICER, WARD-46(4), NEW DELHI. PAN : ACEPG 9109M (APPELLANT) (RESPONDENT) O R D E R THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE W HEREIN THE CORRECTNESS OF THE ORDER DATED 27.06.2016 OF CIT(A)-16, NEW DELHI PERTAINING TO 2013-14 ASSESSMENT YEAR IS ASSAILED ON VARIOUS GROUNDS INCL UDING GROUND NO. 2 WHICH READS AS UNDER: 2. BECAUSE THE LD. CIT(A) HAS DISMISSED THE APPEA L AS BEING FILED BEYOND THE PERIOD OF LIMITATION INSTEAD OF CONDONATION OF DELAY IF AN Y ON TECHNICAL REASONS. THE ORDER PASSED BY LD. CIT(A) IS WITHOUT MERITS AND DESERVES TO BE SET ASIDE. 2. LD. AR APPEARING ON BEHALF OF THE ASSESSEE SUBMI TTED THAT THE ASSESSEE FAILED TO APPEAR BEFORE THE LD. CIT(A) AS HIS COUNSEL MR. V.K. KALRA, CA FELL ILL AND SUBSEQUENTLY DIED. ADDRESSING THE IMPUGNED ORDER WH EREIN THE DELAY IS CONSIDERED TO BE NOT ADDRESSED, IT WAS HIS SUBMISSION THAT THE REASONS CONSEQUENTLY COULD NOT APPELLANT BY SHRI RAJESH MAHNA, ADV. RESPONDENT BY SMT. RINKU SINGH, SR. DR DATE OF HEARING 05.02.2020 DATE OF PRONOUNCEMENT 06.02.2020 02.L05005 20 ITA NO.2268/DEL/2019 VIRENDER GOEL VS. ITO PAGE 2 OF 3 BE ELABORATED. IN THE CIRCUMSTANCES, IT WAS HIS LIM ITED PRAYER THAT THE ISSUE MAY BE REMANDED TO THE CIT(A) AND HE GAVE HIS ORAL UNDERTA KING THAT THE ASSESSEE SHALL PARTICIPATE IN THE PROCEEDINGS. CONSIDERING THE MA TERIAL AVAILABLE ON RECORD, THE SAID REQUEST WAS NOT OPPOSED BY THE LD. SR. DR. 3. IN THE LIGHT OF THE SUBMISSION OF THE PARTIES B EFORE THE BENCH THE IMPUGNED ORDER IS SET ASIDE BACK TO THE FILE OF THE LD. CIT( A) WITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. SAID ORDER WAS PRONOUNC ED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT AT THE TI ME OF HEARING ITSELF ON 06 TH FEBRUARY, 2020. SD/- (DIVA SINGH) JUDICIAL MEMBER PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTR AR, ITAT NEW DELHI