Jasreet Kaur Alagh, Gurgaon V. ITO, Gurgaon

ITA 2616/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9661 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 01-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI D BEN CH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 2616/DEL/2017 [A.Y 2012-13] JASREET KAUR ALAGH VS. THE INCOME TAX OFFICER 1916-A, MAGNOLLAS WARD 2(1) GOLF COURSE ROAD, GURGAON GURGAON PAN: AAIPK 4795 Q [APPELLANT] [RESPONDENT] ASSESSEE BY : NONE REVENUE BY : SHRI UMESH TAKYAR, S R. DR DATE OF HEARING : 04.01.2021 DATE OF PRONOUNCEMENT : 04.01.2021 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE CIT(A)-1, GURGAON DATED 19.09.2016 PERTAINING TO A. Y 2012-13. 2 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE AS SESSEE IS THAT THE LD. CIT(A) ERRED IN NOT CONDONING THE DELAY IN FILING THE APPEAL AND FURTHER ERRED IN DISMISSING THE APPEAL WITHOUT CONS IDERING THE MERITS OF THE CASE. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE INSPITE OF NOTICE. WE DECIDED TO PROCEED EX-PARTE. 4. THE LD. DR WAS HEARD AT LENGTH. CASE RECORDS CA REFULLY PERUSED. 5. WE FIND THAT BEFORE THE FIRST APPELLATE AUTHORIT Y, THE APPEAL WAS FILED LATE BY 90 DAYS. IN THE REQUEST FOR CONDONAT ION OF DELAY, THE ASSESSEE MENTIONED THAT THE DELAY WAS ON THE PART O F THE C.A. WHO HAD FORGOTTEN TO FILE THE APPEAL. 6. THIS REASON DID NOT FIND ANY FAVOUR WITH THE LD. CIT(A), WHO PROCEEDED TO DISMISS THE APPEAL WITHOUT CONDONING T HE DELAY. 3 7. IN OUR CONSIDERED OPINION, THE LD. CIT(A) OUGHT TO HAVE DECIDED THE APPEAL ON MERITS OF THE CASE. THEREFORE, IN TH E INTEREST OF JUSTICE AND FAIR PLAY, WE RESTORE THE APPEAL TO THE FILE OF THE LD. CIT(A). THE LD. CIT(A) IS DIRECTED TO DECIDE THE APPEAL ON MERI TS OF THE CASE BY CONDONING THE DELAY OF 90 DAYS AFTER GIVING REASONA BLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 8. THE ASSESSEE IS DIRECTED TO ATTEND THE APPELLATE PROCEEDINGS AND FILE NECESSARY DOCUMENTS/SUBMISSIONS IN HER DEFENCE . 9. IN THE RESULT, APPEAL OF THE ASSESSEE IN ITA NO. 2616/DEL/2017 IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT IN THE PR ESENCE OF THE LD. DR. ON 04.01.2021. SD/- SD/- [ SUCHITRA KAMBLE ] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 04 TH JANUARY, 2021 4 VL/ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P S/PS DATE ON WHI CH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER