Anil Kumar Bhati, Noida V. ACIT, circle-1, Noida

ITA 2523/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6819 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 10-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPLLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. AAKASH DEEP JAIN, VICE PRESIDENT AND SH. N. K. BILLAIYA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA No.2523/Del/2018 Assessment Year: 2014-15 Anil Kumar Bhati S/o Sh. Phire Ram, Vill & Post Surajpur, Mohan Mandi Wali Galim, Tehsil Dadri, G. B. Nagar Vs ACIT Circle -1 Noida (APPELLANT) (RESPONDENT) Appellant by None Respondent by Sh. Sanjay Kumar, Sr. DR Date of hearing: 08/12/2021 Date of Pronouncement: 08/12/2021 ORDER PER A.D. JAIN, VP: This appeal by the assessee is preferred against the order of the CIT(A)-1, Noida dated 30.06.2017 pertaining to A.Y. 2014-15. 2. The sum and substance of the grievance of the assessee is that the CIT(A) erred in dismissing the appeal in limine. 3. None appeared on behalf of the assessee. We heard the DR and have carefully perused the order of the first appellate authority. We find that the CIT(A) has confirmed the impugned 2 assessment order in view of non prosecution of the appeal by the assessee. 4. We are of the considered opinion that the CIT(A) ought to have decided the appeal on merits of the case. Therefore, in the interest of justice and fair play we set aside the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal on merits of the case after giving reasonable and sufficient opportunity of being heard to the assessee. 5. In the result, the appeal filed by the assessee is allowed for statistical purpose. 6. Decision announced in the open court in the presence of Ld. DR on 08.12.2021. Sd/- Sd/- (N. K. BILLAIYA) (A.D. JAIN) ACCOUNTANT MEMBER VICE PRESIDENT *NEHA* Date:- 08.12.2021 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of ITAT 08.12.2021 Date on which the file goes to the Bench Clerk 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