Sh. Hari Kishan Singhal, Delhi V. ITO, New Delhi

ITA 2496/DEL/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69418 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 29-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

ITA NO.2496/DEL/2013 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI A.D. JAIN, JUDICIAL MEMBER ITA NO.2496/DEL/2013 ASSESSMENT YEAR : 2009-10 HARI KISHAN SINGHAL, A-86/87, ASHOK VIHAR, BUNKAR COLONY, PHASE-IV, DELHI. PAN : ABHPS8536M VS. ITO, WARD-30(3), DRUM SHAPE BUILDING, IP ESTATE, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : NONE ORDER PER A.D. JAIN, JUDICIAL MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER PASSED BY THE CIT (A)- XXV, NEW DELHI, DATED 02.11.2012, TAKING THE GROUND INTER ALIA THAT THE LD. CIT (A) HAS FAILED TO APPRECIATE THAT THE IMPUGNED ASSESSMENT O RDER PASSED BY THE LEARNED ASSESSING OFFICER IS AGAINST THE PRINCIPLES OF NATU RAL JUSTICE AND HAS BEEN PASSED WITHOUT AFFORDING REASONABLE OPPORTUNITY OF BEING H EARD. 2. IN THIS CASE, IT IS SEEN THAT THE LD. CIT (A) PA SSED AN EX PARTE ORDER CONFIRMING THE ORDER OF THE A.O., AS THE NOTICES OF HEARING SENT O N 21.05.2012 AND 22.08.2012 TO THE ADDRESS AVAILABLE WITH THE CIT (A), I.E., 51, GALI RAJA KEDAR NATH, CHAWRI BAZAR, NEW DELHI 110 006, WERE RETURNED BY THE POSTAL AUTHOR ITIES WITH THE REMARKS LEFT WITHOUT ITA NO.2496/DEL/2013 2 ADDRESS. IT IS ALSO SEEN THAT THE LD. CIT (A) HA S NOT EFFECTED ANY SUBSTITUTED SERVICE OF NOTICE. 3. IN VIEW OF THE ABOVE, IN THE INTEREST OF JUSTICE , WE DEEM IT APPROPRIATE TO RESTORE THE APPEAL TO THE FILE OF CIT (A) WITH THE DIRECTIO NS THAT THE APPEAL BE DECIDED AFRESH ON MERIT ON AFFORDING OPPORTUNITY OF BEING HEARD TO TH E PARTIES. THE NOTICE TO THE ASSESSEE MAY BE SENT TO HIS NEW ADDRESS AS PROVIDED TO US, I .E., HARI KISHAN SINGHAL, A-86/87, ASHOK VIHAR, BUNKAR COLONY, PHASE-IV, DELHI. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES ONLY. THE ORDER PRONOUNCED IN THE OPEN COURT ON 07.11.201 3. SD/- SD/- [S.V. MEHROTRA] [A.D. JAIN] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 07 TH NOVEMBER, 2013. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.