Shri Arvind Kaushik, New Delhi V. ACIT, New Delhi

ITA 2474/DEL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2219 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 03-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: C , NEW DELHI BEFORE SHRI N.K.SAINI , ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA NO. 2474 /DEL/201 6 AY: 201 1 - 12 SH. ARVIND KAUSHIK WA 116 SHAKARPUR NEW DELHI 110 092 PAN: AJKPK8536G VS . ACIT CIRCLE 36(1) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SH. S AMEER KAPOOR, C.A. RESPONDENT BY : SMT. PRINCY SINGLA, SR.D.R. DATE OF HEARING : 0 6/09/ 2018 DATE OF PRONOUNCEMENT : 06 /09/ 2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER P RESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST ORDER PASSED BY LD. CIT (A) - 19, NEW DELHI FOR ASSESSMENT YEAR 2011 - 12. 2. AT THE OUTSET LD.AR SUBMITTED THAT LD.CIT (A) PASSED IMPUGNED ORDER WITHOUT GIVING PROPER OPPORTUNITY TO ASSESSEE TO REPRESENT ITS CASE. HE SUBMITTED THAT ASSES SEE WAS GRANTED TIME TO APPEAR AND FILE REQUISITE DETAILS ON 8/02/201 6. HOWEVER ON THE EVEN DATE , AN APPLICATION REQUESTING FOR ADJOURNMENT WAS ITA NO.2474/DEL/2016 A.Y.2011 - 12 SH. ARVIND KAUSHIK VS. ACIT, CIRCLE 36(1), N.DEL. 2 FILED BY COUNSEL OF ASSESSEE AS HE COULD NOT READ PAPERS DUE TO CATARACT IN RIGHT EYE AND W AS SCHEDULED FOR A SURGERY. LD.AR TODAY , BEFORE US FILED MEDICAL DETAILS REGARDING EYE TRE ATMENT UNDERGONE BY C OUN SEL WITH SHROFF EYE CENTRE . 2.1 . HE THUS SUBMITTED THAT THE MATTER MAY BE SET - ASIDE TO LD. CIT(A) WITH A DIRECTION TO DECIDE THE ISSUE ON MERITS. 2.2. ON THE CONTRARY LD.S R . DR SUBMITTED THAT SUFFICIENT OPPORTUNITY WAS GRANTED BY LD. CIT(A) TO ASSESSEE , TO FILE REQUISITE DETAILS , HOWEVER EX PAR TE ORDER HAS BEEN PASSED BY LD. CIT(A) , DUE TO FAILURE ON BEHALF OF ASSESSEE TO FURNISH DOCUMENTARY EVIDENCES IN SUPPORT OF THEIR CLAIM. SHE PLACED RELIANCE UPON ORD ER OF LD. CIT (A). 3. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SIDES IN THE LIGHT OF RECORDS PLACED BEFORE US. 4. ON PERUSAL OF MEDICAL DOCUMENTS FILED BEFORE US BY LD. AR IN RESPECT OF COUNSEL OF ASSESSEE , WHO RECORDE D HIS APPEARANCE BEFORE LD.CIT (A), IT IS OBSERVED THAT HE WAS HAVING GENUINE MEDICAL DIFFICULTY IN APPEARING BEFORE LD.CIT(A) TO REPRESENT CASE OF ASSESSEE. UNDER SUCH CIRCUMSTANCES WE DEEM IT FIT AND PROPER TO SET ASIDE THIS ISS UE BACK TO LD.CIT(A). LD.CIT (A) IS DIRECTED TO GIVE PROPER OPPORTUNITY TO ASSESSEE AS PER LAW TO ITA NO.2474/DEL/2016 A.Y.2011 - 12 SH. ARVIND KAUSHIK VS. ACIT, CIRCLE 36(1), N.DEL. 3 REPRESENT ITS CASE. ASSESSEE IS ALSO DIRECTED TO FILE REQUISI TE DETAILS AS CALLED FOR BY LD.CIT (A) IN RESPECT OF HIS CLAI M. LD.CIT (A) SHALL THEN HOLD PROPER ENQUIRY /VERIFICATION, AND THEN PASS DETAILED ORDER ON MERITS AS PER LAW. 5. ACCORDINGLY GROUNDS RAISED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 0 6 T H S EPTEMBER, 2018. S D / - S D / - ( N.K.SAINI ) (BEENA A PILLAI) ACCOUNTANTMEMBER JUDICIAL MEMBER DT. 0 6 T H SEPTEMBER , 2018 GMV COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES ITA NO.2474/DEL/2016 A.Y.2011 - 12 SH. ARVIND KAUSHIK VS. ACIT, CIRCLE 36(1), N.DEL. 4 S.NO. DETAILS DATE 1. DRAFT DICTATED ON 06/09/18 2. DRAFT PLACED BEFORE AUTHOR 06/09/18 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5. APPROVED DRAFT COMES TO THE SR. PS/PS 6. KEPT FOR PRONOUNCEMENT 7. ORDER UPLOADED ON 8. FILE SENT TO BENCH CLERK 9. DATE ON WHICH THE FILE GOES TO HEAD CLERK 10. DATE ON WHICH FILE GOES TO A.R. 11. DATE OF DISPATCH OF ORDER