Shri Santosh Kumar Ojha, New Delhi V. DCIT, New Delhi

ITA 253/DEL/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7329 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 11-01-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 13-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA BERNWAL
• Assessee Lawyers: DHARENDER KUMAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI R.S. SYAL, AM & SHRI C.M. GARG, JM ITA NO.253/DEL/2014 ASSESSMENT YEAR : 2006-07 SANTHOSH KUMAR OJHA, S/O NAGENDRA NATH OJHA, FLAT NO.69, POCKET-1, SECTOR 2, DWARKA, NEW DELHI. PAN: AACPO8354M VS. DCIT, CIRCLE-27(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI DHARENDER KUMAR, ADVOCATE DEPARTMENT BY : MS ANIMA BERNWAL, SR. DR DATE OF HEARING : 11.01.2016 DATE OF PRONOUNCEMENT : 11.01.2016 ORDER PER R.S. SYAL, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE EX PARTE ORDER PASSED BY THE CIT(A) ON 28.6.2013 IN RELATIO N TO THE ASSESSMENT YEAR 2006-07. ITA NO.253/DEL/2014 2 2. THE ONLY ISSUE RAISED IN THIS APPEAL IS AGAINST THE CONFIRMATION OF PENALTY OF RS.6,83,658/- IMPOSED BY THE AO U/S 271( 1)(C) OF THE ACT. 3. SHORN OF UNNECESSARY DETAILS, IT IS OBSERVED THA T THE HEARING BEFORE THE PREDECESSOR LD. CIT(A) TOOK PLACE IN WHICH THE ASSESSEE MADE CERTAIN SUBMISSIONS. AFTER CHANGE OF INCUMBENT, A FRESH NOTICE WAS ISSUED BY THE SUCCESSOR LD. CIT(A) FIXING THE APPE AL FOR HEARING. SINCE THERE WAS NO APPEARANCE FROM THE SIDE OF THE ASSESS EE, THE SUCCESSOR LD. CIT(A) DISMISSED THE APPEAL EX PARTE QUA THE ASSESSEE. WITHOUT GOING INTO THE MERITS OF THE CASE, WE ARE OF THE CONSIDER ED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED OR DER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF LD. CIT(A). WE ORDER ACCORDINGLY AND DIRECT HIM TO DECIDE THE APPEAL AFRESH AFTER AL LOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.253/DEL/2014 3 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 11.01.201 6. SD/- SD/- [C.M. GARG] [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 11 TH JANUARY, 2016. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.