Sh. Mayank Singhal, New Delhi V. ITO, Noida

ITA 2581/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9243 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 28-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MRS VARSHA KAPOOR
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES E: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.NO.2581/DEL./2017 ASSESSMENT YEAR 2013-2014 SHRI MAYANK SINGHAL, NEW DELHI 19. PAN AQBPS7312N C/O. 59, NEHRU APARTMENTS, OUTER RING ROAD, KALKAJI, NEW DELHI 19. VS., THE INCOME TAX OFFICER, WARD 2 (2), AAYAKAR BHAWAN, A-2D, SECTOR-24, NOIDA. (APPELLANT) (RESPONDENT) FOR ASSESSEE : MRS. VARSHA KAPOOR, C.A. FOR REVENUE : MS. RINKU SINGH, SR. D.R. DATE OF HEARING : 08 .0 7 .2019 DATE OF PRONOUNCEMENT : 08 .0 7 .2019 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-1, NOIDA, DATED 24.02.2017, FOR THE A.Y. 2013-2014. 2. WE HAVE HEARD THE LEARNED REPRESENTATIVE OF BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. 2 ITA.NO.2581/DEL./2017 SHRI MAYANK SINGHAL, NEW DELHI. 3. THE LD. CIT(A) NOTED THAT REPEATED OPPORTUNITY WAS GIVEN TO THE ASSESSEE TO PROSECUTE THE APPEAL ON 29.11.2016 AND 30.12.2016, BUT, ASSESSEE HAS NOT ENTERED INTO ANY APPEARANCE, THEREFORE, APPEAL OF ASSESSEE WAS DISMISSED FOR NON-PROSECUTION. 4. ACCORDING TO SECTION 250(6) OF THE I.T. ACT, 1961, THE LD. CIT(A) IS REQUIRED TO MENTION POINT FOR DETERMINATION AND REASONS FOR DECISION IN HIS APPELLATE ORDER. EVEN IF THE ASSESSEE DID NOT APPEAR BEFORE LD. CIT(A), THE LD. CIT(A) SHOULD HAVE TO DECIDE THE APPEAL ON MERITS GIVING REASONS FOR DECISION IN THE APPELLATE ORDER. HOWEVER, THE LD. CIT(A) SIMPLY DISMISSED THE APPEAL OF ASSESSEE FOR NON- PROSECUTION. THEREFORE, THE ORDER CANNOT BE SUSTAINED IN LAW. 5. IN VIEW OF THE ABOVE, WE SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A) AND RESTORE THE APPEAL OF ASSESSEE TO HIS FILE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE IN ACCORDANCE WITH LAW, GIVING REASONS FOR DECISION IN THE APPELLATE ORDER BY GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 ITA.NO.2581/DEL./2017 SHRI MAYANK SINGHAL, NEW DELHI. 6. IN THE RESULT, APPEAL OF ASSESSEE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (B.R.R. KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 08 TH JULY, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT E BENCH 6. GUARD FILE //BY ORDER// ASST. REGISTRAR : ITAT : DELHI BENCHES : DELHI.