Ms. Devika Aggarwal, New Delhi V. ITO, New Delhi

ITA 2625/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4733 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 01-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• Assessee Lawyers: S K SHARMA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO.2625/DEL/2017 ASSESSMENT YEAR : 2013-14 DEVIKA AGGARWAL, 27, 2 ND FLOOR, BABAR ROAD, NEAR BENGAL MARKET, NEW DELHI. PAN: AJNPA2208C VS. ITO, WARD-52(5), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.K. SHARMA, ADVOCATE DEPARTMENT BY : SHRI T. VASANTHAN, SR. DR DATE OF HEARING : 31.08.2017 DATE OF PRONOUNCEMENT : 31.08.2017 ORDER THIS APPEAL FILED BY THE ASSESSEE ARISES OUT OF TH E ORDER PASSED BY THE CIT(A) ON 22.02.2017 IN RELATION TO THE ASSESSM ENT YEAR 2013-14. 2. SHORN OF UNNECESSARY DETAILS, IT IS OBSERVED THAT THE LD. CIT(A) DISMISSED THE APPEAL IN LIMINE FOR THE REASON THAT THE SAME WAS FILED ITA NO.2625/DEL/2017 2 MANUALLY AS AGAINST THE REQUIREMENT OF FILING IT EL ECTRONICALLY. IN MY CONSIDERED OPINION, THE LD. CIT(A) WAS NOT JUSTIFIE D IN DISMISSING THE APPEAL IN LIMINE DUE TO SUCH A MINOR TECHNICAL DEFA ULT. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO HI S FILE FOR A FRESH DISPOSAL OF APPEAL ON MERITS, AFTER ALLOWING A REAS ONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 31 ST AUGUST, 2017. SD/- [R.S. SYAL] VICE PRESIDENT DATED, 31 ST AUGUST, 2017. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.