Smt. Ranjana Singh, New Delhi V. DCIT, Noida

ITA 2582/DEL/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9626 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 28-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SULEKHA VERMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI F BEN CH, NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER, ITA NO.2582/DEL/2017 [ASSESSMENT YEAR: 2013-14] RANJANA SINGH, C/O-M/S ADC LEGAL SERVICES PVT. LTD. 59, NERU APARTMENTS, OUTER RING ROAD, KALKAJI, NEW DELHI-110019 DCIT CIRCLE-3, A-2D, SECTOR-24, NOIDA PAN-CLNPS0696C APPELLANT RESPONDENT ITA NO.2583/DEL/2017 [ASSESSMENT YEAR: 2013-14] RAVEEN VATS, C/O-M/S ADC LEGAL SERVICES PVT. LTD. 59, NERU APARTMENTS, OUTER RING ROAD, KALKAJI, NEW DELHI-110019 ITO WARD-3(1), A-2D, SECTOR-24, NOIDA PAN-ACLPV0035D APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY SHRI SULEKHA VERMA CIT-DR DATE OF HEARING 25/09/2019 DATE OF PRONOUNCEMENT 26/09/2019 2 ITA NO. 2582 & 2583/DEL/2017 ORDER PER T.S. KAPOOR, AM THESE APPEALS HAVE BEEN FILED BY TWO DIFFERENT ASS ESSEES AGAINST THE EX-PARTE ORDERS OF THE LD. CIT(A)-1, NO IDA, BOTH DATED 24/02/2017, FOR ASSESSMENT YEAR 2013-14. 2. THESE WERE HEAD TOGETHER & THEREFORE FOR THE SAK E OF CONVENIENCE A COMMON & CONSOLIDATED ORDER IS BEING PASSED. 3. NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE LD. DR STATED THAT BEFORE ASSESSING OFFICER AS WELL AS BEFORE THE LD. CIT(A), THE ASSESSEE DID NOT APPEAR AND BEFORE THIS TRIBUNAL AL SO NONE HAS APPEARED, THEREFORE, THE APPEALS OF THE ASSESSEE MA Y BE DISMISSED. 5. WE HAVE HEARD THE LD. DR AND PERUSED THE RECORDS ESPECIALLY THE IMPUGNED ORDER PASSED BY THE LD. FIRST APPELLAT E AUTHORITY. WE FIND THAT THE ASSESSEE REMAINED NON-COOPERATIVE BEF ORE THE LD. CIT(A) AS WELL AS BEFORE THE ASSESSING OFFICER. BU T IN OUR VIEW, ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE HAS TO BE GIVEN KEEPING IN VIEW THE SUBSTANTIAL JUSTICE. THEREFORE, THE ISS UES IN DISPUTE ARE REMITTED BACK TO THE FILE OF THE LD. CIT(A) TO DECI DE THE SAME AFRESH. NEEDLESS TO MENTION HERE THAT DUE OPPORTUNITY OF BE ING HEARD BE PROVIDED TO THE ASSESSEE. THE ASSESSEES ARE ALSO DI RECTED TO APPEAR BEFORE THE LD. (CIT) AND ARGUE THEIR APPEALS. 3 ITA NO. 2582 & 2583/DEL/2017 6. IN THE RESULT, THE APPEALS OF THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26/0 9/2019. SD/- SD/- [SUDHANSHU SRIVASTAVA] [T.S. KAP OOR] JUDICIAL MEMBER ACCOUNTANT MEMBER DELHI; DATED: 26/09/2019. F{X~{T? F{X~{T? F{X~{T? F{X~{T? FA FA FA FA P.S P.SP.S P.S COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI