Maniish Malik, New Delhi V. ITO, Ward-43(5), New Delhi

ITA 254/DEL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9655 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 14-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: EKTA VISHNOI
• Assessee Lawyers: P C YADAV SMT MANJU BALA YADAV

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC B ENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO.254/DEL/2019 [A.Y 2013-14] SH. MANISH MALIK VS. ITO 221, VEDANTA APARTMENTS, WARD 43(5), SECTOR-23, PLOT NO.6, DWARKA, NEW DELHI NEW DELHI PAN NO.AJYPM9837C [APPELLANT] [RESPONDENT] DATE OF HEARING : 23.09.2019 DATE OF PRONOUNCEMENT : 23.0 9.2019 APPELLANT BY : SH. P. C. YADAV, ADVOC ATE SMT. MANJU BALA YADAV, ADVOCATE RESPONDENT BY : MS. EKTA VISHNOI, SR. DR ORDER PER N. K. BILLAIYA , AM : THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE CIT(A)-15, NEW DELHI DATED 28.09.2018 PERTAININ G TO A. Y. 2013-14. 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE AS SESSEE IS THAT THE CIT(A) ERRED IN DISMISSING THE APPEAL IN L IMINE THEREBY CONFIRMING THE ADDITIONS MADE BY THE ASSESSING OFFI CER. 2 3. AT THE VERY OUTSET COUNSEL FOR THE ASSESSEE STAT ED THAT THE CIT(A) HAS FRAMED THE APPELLATE ORDER EXPARTE. IT I S THE SAY OF THE COUNSEL THAT THOUGH THE CIT(A) HAS MENTIONED THE IS SUE OF NOTICE BUT NOWHERE HE HAS MENTIONED THAT THE NOTICE ISSUED BY HIM WERE ACTUALLY SERVED UPON THE ASSESSEE. THE COUNSE L PRAYED FOR RESTORATION OF THE APPEAL BEFORE THE CIT(A) FOR FRE SH ADJUDICATION. 4. PER CONTRA THE DR RELIED UPON THE FINDINGS OF TH E ASSESSING OFFICER. 5. I HAVE CAREFULLY CONSIDERED THE ORDERS OF THE AU THORITIES BELOW. THERE IS NO DISPUTE THAT FAA HAS DISMISSED THE APPEAL EXPARTE WITHOUT GOING INTO THE MERITS/ DEMERITS OF THE CASE. IN THE INTEREST OF JUSTICE I DEEM IT FIT TO RESTORE TH E APPEAL TO THE FILES OF THE CIT(A). THE CIT(A) IS DIRECTED TO DECIDE TH E APPEAL AFRESH AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 23.09. 2019. SD/- [N.K. BILLAIYA] ACCOUNTANT M EMBER DATED: 23 SEPTEMBER, 2019 *NEHA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CITI 4. CIT(A) 5. DR ASST. REGISTRAR ITAT, NEW DELHI 3 DATE OF DICTATION 23.09.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23.09.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 23.09.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS 23.09.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 23.09.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 23.09.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 23.09.2019 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 REGISTRA R FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER