RAJESH KUMAR GUPTA, NOIDA V. ACIT- CIRCLE 5(3)(1) G B NAGAR, NOIDA

ITA 2553/DEL/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 0454 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 01-01-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 06-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: VIVEK BANSAL
• Keywords: Opportunity of being heard

Judgement Text

I.T.A.No.2553/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आ .अ.स ं /.I.T.A No.2553/Del/2023 /Assessment Year: 2017-18 Rajesh Kumar Gupta, D-9, Sector-55, Noida, Uttar Pradesh. PAN No. ACTPG0359D ब म Vs. ACIT Circle-5(3)(1), Aayakar Bhawan, A-2D, Sector-24, (Gautam Budh Nagar), Noida, Uttar Pradesh. अ Appellant /Respondent Assessee by Shri Vivek Bansal, Adv. Revenue by Shri Vivek Vardhan, Sr. DR स ु नवाईक तारीख/ Date of hearing: 02.01.2024 उ ोषणाक तारीख/Pronouncement on 21.03.2024 आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is filed by the assessee against the order of the Ld.CIT(Appeals)-(NFAC), New Delhi dated 09.06.2023 for the AY 2017-18. 2. The Ld. Counsel for the assessee, at the outset, submits that the appeal has been decided ex parte by the Ld. CIT without going into the merits of the case. On a query as to whether the appeal I.T.A.No.2553/Del/2023 2 can be restored to the file of the Ld.CIT(Appeals) the DR has no serious objection. 3. Considering the rival submissions and perusing the order of the Ld.CIT(Appeals), we are of the considered view that this appeal should be restored back to the file of the Ld.CIT(A) for fresh adjudication after providing adequate opportunity of being heard to the assessee. 4. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 21/03/2024 Sd/- Sd/- (DR. BRR KUMAR) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 21/03/2024 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi