Sunita (Proprietor), Delhi V. ITO ward-55(3), New Delhi

ITA 2501/DEL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9023 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 22-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH SMC : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 2501/DEL/2019 (A.Y. 2014-15) SUNITA (PROPRIETOR), C-56, GALI NO. 8, RAJGARH COLONY, GANDHI NAGAR, DELHI 110 031 (PAN: ASHPS7576E) (APPELLANT) VS. ITO, WARD 55(3), NEW DELHI (RESPONDENT) ASSESSEE BY NONE REVENUE BY MS. RAKHI VIMAL, SR. DR. ORDER ASSESSEE HAS FILED THIS APPEAL AGAINST THE IMPUGNE D ORDER DATED 31.1.2019 PASSED BY LD. CIT(A)-19, NEW DELHI. 2. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NO T DISPUTED BY THE LD. DR, HENCE, THE SAME ARE NOT REPEATED HERE FOR T HE SAKE OF CONVENIENCE. 3. IN THIS CASE, NOTICE OF HEARING TO THE ASSESSEE WAS SENT BY THE REGISTERED AD POST, IN SPITE OF THE SAME, ASSESSEE, N OR HIS AUTHORIZED REPRESENTATIVE APPEARED TO PROSECUTE THE MATTE R IN DISPUTE, NOR FILED ANY APPLICATION FOR ADJOURNMENT. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND T HE ISSUE INVOLVED IN THE PRESENT APPEAL, I AM OF THE VIEW THAT N O USEFUL PURPOSE WOULD BE SERVED TO ISSUE NOTICE AGAIN AND A GAIN TO THE ASSESSEE, THEREFORE, I AM DECIDING THE PRESENT APPE AL EXPARTE QUA ASSESSEE, AFTER HEARING THE LD. DR AND PERUSING THE R ECORDS. 2 4. AFTER PERUSING THE IMPUGNED ORDER, IT IS FOUND THAT LD. CIT(A) HAS PASSED THE EXPARTE IMPUGNED ORDER AGAINST THE ASSES SEE WITHOUT GIVING ADEQUATE OPPORTUNITY TO THE ASSESSEE. 5. ON THE CONTRARY, LD. DR RELIED UPON THE ORDER O F THE LD. CIT(A). 6. I HAVE HEARD LD. DR AND PERUSED THE RECORDS ESPE CIALLY THE IMPUGNED ORDER PASSED BY THE LD. FIRST APPELLATE AU THORITY. I FIND THAT THE ASSESSEE REMAIN NON-COOPERATIVE BEFORE THE LD. CIT( A). BUT IN MY VIEW SUFFICIENT OPPORTUNITY OF HEARING FOR SUBSTANTIATIN G THE CLAIM OF THE ASSESSEE HAS NOT BEEN GIVEN BY THE LD. CIT(A) TO TH E ASSESSEE, WHO VIDE HIS IMPUGNED ORDER DATED 31.01.2019 HAS DECIDED THE APPEAL OF THE ASSESSEE EXPARTE. THEREFORE, IN THE INTEREST OF JUS TICE, THE ISSUES IN DISPUTE ARE REMITTED BACK TO THE FILE OF THE LD. CI T(A) TO DECIDE THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 30/09/2019. SD/- (H.S. SIDHU) JUDICIAL MEMBER DATED THE 30/09/2019 SRB COPY FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A), NEW DELHI. 5. CIT(ITAT), NEW DELHI AR, ITAT 3