Mrs. Sunita Singh, Delhi V. ITO, New Delhi

ITA 2534/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97294 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 15-09-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 30-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RASHMITA JHA ACIT
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI R.S. SYAL, AM AND SHRI C.M. GARG, JM ITA NO.2534/DEL/2013 ASSESSMENT YEAR : 2009-10 SUNITA SINGH, C/O K.S. RANA, 45, 1 ST FLOOR, SAINI ENCLAVE, DELHI. PAN: BXNPS7730Q VS. ITO, WARD-25(4), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ANIL KUMAR, GUPTA, FCA DEPARTMENT BY : SMT. RASHMITA JHA, ACIT DATE OF HEARING : 15.09.2015 DATE OF PRONOUNCEMENT : 16.09.2015 ORDER PER R.S. SYAL, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT(A) ON 21.2.2013 DISMISSING THE ASSESSEE S APPEAL IN LIMINE FOR THE ASSESSMENT YEAR 2009-10. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUS ED THE RELEVANT MATERIAL ON RECORD. IT IS NOTICED THAT THE ASSESSM ENT ORDER WAS PASSED U/S ITA NO.2534/DEL/2013 2 144 DETERMINING THE TOTAL INCOME AT RS.43,79,220/-. ON AN APPEAL BY THE ASSESSEE, THE LD. CIT(A) FIXED THIS APPEAL FOR HEAR ING ON THREE-FOUR OCCASIONS. EITHER THE ASSESSEE MOVED ADJOURNMENT A PPLICATION OR DID NOT REPRESENT THE CASE BEFORE THE LD. FIRST APPELLATE A UTHORITY. AS A RESULT, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE BY PRESUMING THAT THE ASSESSEE WAS NOT INTERESTED IN THE PROSECU TION OF THE APPEAL. THE LD. CIT(A) HAS NO POWER TO DISMISS THE APPEL IN LIMINE . EVEN IF THE ASSESSEE REMAINS UNREPRESENTED, HE IS OBLIGED TO PA SS ORDER ON MERITS. THE LD. AR EXPLAINED THE REASONS WHICH LED TO NON-A PPEARANCE BEFORE THE AUTHORITIES BELOW. HE UNDERTOOK TO GIVE THE PR OPERLY CO-OPERATE IF ONE MORE OPPORTUNITY IS GRANTED. UNDER SUCH CIRCUM STANCES, AND WITHOUT GOING INTO THE MERITS OF THE ISSUE, WE SET ASIDE THE IMPUGNED ORDER AND SEND THE MATTER BACK TO THE FILE OF AO FO R FRAMING THE ASSESSMENT AFRESH AS PER LAW, AFTER ALLOWING A REAS ONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.2534/DEL/2013 3 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR S TATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 16.09.201 5. SD/- [C.M. GARG] SD/- [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, SEPTEMBER, 2015. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.