Mr. Ishwar Chand, Ghaziabad V. ITO, Ghaziabad

ITA 2665/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8298 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 11-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI F BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA , ACCOUNTANT MEMBER, AND SHRI K.N. CHARY, JUDICIAL MEMBER ITA NO. 2665/ DEL/201 6 [ASSESSMENT YEAR: 20 09 - 10 ] SHRI ISHWAR CHAND S/O SHRI FAKEERA VS. THE I.T. O VILLAGE DUNDAHERA WARD - 1 ( 3 ) GHAZIABAD [U.P] GHAZIABAD PAN : AKKPT 1523 B [APPELLANT] [RESPONDENT] DATE OF HEARING : 0 9 . 0 4 .201 9 DATE OF PRONOUNCEMENT : 1 2 .0 4 .201 9 ASSESSEE BY : SHRI RAJESH MALHOTRA , CA . REVENUE BY : S MT. ASHIMA NEB , SR. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] , GHAZIABAD DATED 29 . 0 2 .201 6 PERTA INING TO ASSESSMENT YEAR 20 09 - 10 . 2 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) DISMISSED THE APPEAL EX PARTE AND CONFIRMED THE ADDITION OF RS. 1,19,97,090/ - TO THE INCOME OF THE ASSESSEE UNDER THE HEAD LONG TERM CAPITAL GAIN ON SALE OF AGRICULTURAL LAND. 3. WE HAVE CAREFULLY PERUSED THE ORDER OF THE FIRST APPELLATE AUTHORITY. WE FIND THAT THE FIRST APPELLATE AUTHORITY HAS ISSUED NOTICES TO THE ASSESSEE ON VARIOUS DATES WHICH IS EVIDENT FROM THE FOLLOWING CHART: S NO. DATE OF NOTICE DATE FIXED FOR HEARING REMARK 1 . 10.06.2015 14.07.2015 NONE ATTENDED NOR FILED ANY APPLICATION FOR ADJOURNMENT WAS FILED 2. 22.07.2015 29.07.2015 ADJOURNMENT LETTER FILED 3. 19.10.2015 10.11.2015 NONE ATTENDED NOR FILED ANY APPLICATION FOR ADJOURNMENT WAS FILED 4. 12.11.2015 27.11.2015 NONE ATTENDED NOR APPLICATION FOR ADJOURNMENT WAS FILED. 5. 18.12.2015 06.01.2016 ON REQUEST CASE WAS ADJOURNED FOR 22.01.2016 6. - 22.01.2016 ON REQUEST CASE WAS ADJOURNED FOR 01.02.2016 7. - 01.02.2016 ON REQUEST CASE WAS ADJOURNED FOR 26.02.2015 8. 26.02.2015 SH. SUNIL KR. GOEL, C.A. ATTENDED AND SOUGHT ADJOURNMENT. ON REQUEST CASE WAS FINALLY ADJOURNED TO 29.02.2016 9. 29.01.2015 NONE ATTENDED NOR FILED ANY WRITTEN REPLY. 3 4. IT CAN BE SEEN THAT ON 26.02.2015 [WHICH SHOULD BE 26.02.2016], THE LD. AR SOUGHT ADJOURNMENT AND THE CASE WAS ADJOURNED TO 29.02.2016. ON NON - APPEARANCE, THE CIT(A) DISMISSED THE APPEAL IN LIMINE. WE ARE OF THE CONSIDERED OPINION THAT ON EARLIER OCCASIONS ALSO, AS IS EVIDENT FROM THE ABOVE CHART, THE ASSESSEE DID NOT RESPOND TO THE NOTICE OF THE CIT(A). YET THE CIT(A) CHOSE NOT TO DISMISS THE APPEAL IN LIMINE. CONSIDERING THE FACTS OF THE CASE, WE DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A). THE CIT(A) IS DIRECTED TO DECIDE THE APPEAL ON MERITS AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . THE ORDER IS PRON OUNCED IN THE OPEN COURT ON 1 2 . 0 4 .201 9 . S D / - S D / - [ K.N. CHARY ] [N.K. BILLAIYA] J UDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 2 T H APRIL , 2019. VL/ 4 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.PS/PS DATE ON WHICH 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 REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER