Rashid Mohammad, Ghaziabad V. ITO, Uttar Pradesh

ITA 2545/DEL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7231 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 28-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVIKANT GUPTA
• Assessee Lawyers: V M CHAURASIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.2545/DEL/2017 ASSESSMENT YEAR : 2011-12 RASHID MOHAMMAD, C/O CHAURASIA & ASSOCIATES, 06162, ATS ADVANTAGE, INDIRAPURAM, GHAZIABAD. PAN: BFPPM5135P VS. ITO, WARD-3(5), DEOBAND, UTTAR PRADESH. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI V.M. CHAURASIA, ADVOCATE DEPARTMENT BY : SHRI RAVI KANT GUPTA, SR. DR DATE OF HEARING : 06.07.2018 DATE OF PRONOUNCEMENT : 06.07.2018 ORDER PER R.S. SYAL, VP: THIS APPEAL FILED BY THE ASSESSEE ARISES OUT OF TH E ORDER PASSED BY THE CIT(A) ON 10.01.2017 IN RELATION TO THE ASSESSMENT YEAR 2011-12. ITA NO.2545/DEL/2017 2 2. WE HAVE HEARD BOTH THE SIDES PERUSED THE RELEVAN T MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) HAS PASSED EX PARTE ORDER CONFIRMING THE ADDITIONS MADE IN THE ASSESSMENT ORDER . THE LD. AR STATED THAT INSUFFICIENT OPPORTUNITY WAS GIVEN BY THE LD. CIT(A), WHICH LED TO THE PASSI NG OF THE EX PARTE ORDER. CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUMSTA NCES PREVAILING IN THE INSTANT CASE, WE ARE OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WILL MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS REMITTED TO THE FILE OF THE LD. FIRST APPELLATE AUTHORITY WI TH A DIRECTION TO DECIDE THE APPEAL AFRESH AFTER ALLOWING A REASONABLE OPPORTUNI TY OF HEARING TO THE ASSESSEE. WE ORDER ACCORDINGLY. THE LD. AR HAS UNDE RTAKEN TO EXTEND FULL CO- OPERATION TO THE LD. FIRST APPELLATE AUTHORITY DURI NG THE COURSE OF SUCH FRESH PROCEEDINGS. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 06 TH JULY, 2018. SD/- SD/- [K. NARASIMHA CHARY] [R.S. SYAL] JUDICIAL MEMBER VICE PRESIDENT DATED, 06 TH JULY, 2018. ITA NO.2545/DEL/2017 3 DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.