Kiranwati , Gautam Budh Nagar V. ITO, Ward- 2(1), Noida

ITA 275/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7027 (ITAT-DELHI)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 10-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: S C GUPTA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.275/DEL./2018 ASSESSMENT YEAR 2009-2010 SMT. KIRANWATI GAUTAM BUDH NAGAR 201001 PAN EUUPK1814G C/O. SH. AKHILESH KUMAR, ADVOCATE, CHAMBER NO.206- 207, ANSAL SATYAM, RDC RAJ NAGAR, GHAZIABAD. VS. THE INCOME TAX OFFICER, WARD-2(1), NOIDA. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI AKHILESH KUMAR AND SHRI S.C. GUPTA, ADVOCATES FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 1 0.0 7 .2018 DATE OF PRONOUNCEMENT : 10 .0 7 .2018 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-1, NOIDA, DATED 29.09.2 017, FOR THE A.Y. 2009-2010. 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WAS REPRESENTED BY SHRI S.C. GUPTA & CO. B EFORE THE 2 ITA.NO.275/DEL./2018 SMT. KIRANWATI GAUTAM BUDH NAGAR. LD. CIT(A) TO SOUGHT ADJOURNMENT DUE TO ILLNESS OF SHRI S.C. GUPTA, ADVOCATE. LD. CIT(A), HOWEVER, REJECTED THE REQUEST FOR ADJOURNMENT. ULTIMATELY, BECAUSE THE POWER OF ATTOR NEY WAS FILED IN THE NAME OF THREE PERSONS, THE LD. CIT(A) NOTED THAT ASSESSEE IS NOT SERIOUS IN PROSECUTING THE CASE. IN THE ABSENCE OF ANY REPRESENTATION FROM THE SIDE OF THE ASSESSEE , APPEAL OF ASSESSEE HAS BEEN DISMISSED. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS, I AM O F THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT TH E LEVEL OF THE LD. CIT(A). LEARNED COUNSEL FOR THE ASSESSEE SUBMIT TED THAT THE OTHER TWO ADVOCATES WITH SHRI S.C. GUPTA ARE HIS FA MILY MEMBERS AND HE WAS ONLY CONVERSANT WITH THE FACTS O F THE CASE AND DUE TO HIS ILLNESS THERE WERE NO ARGUMENTS RAIS ED FROM THE SIDE OF THE ASSESSEE BEFORE THE LD. CIT(A). HE HAS SUBMITTED THAT ONE MORE CHANCE MAY BE GIVEN TO THE ASSESSEE TO ARG UE THE APPEAL. 4. CONSIDERING THE EXPLANATION OF ASSESSEE, I AM SATISFIED THAT ASSESSEE WAS PREVENTED IN ARGUING TH E APPEAL 3 ITA.NO.275/DEL./2018 SMT. KIRANWATI GAUTAM BUDH NAGAR. BEFORE THE LD. CIT(A) THROUGH COUNSEL. THE MATTER, THEREFORE, REQUIRES RECONSIDERATION AT THE LEVEL OF LD. CIT(A) . I, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL OF ASSESSEE TO HIS FILE WITH A DIRECTION TO REDECIDE THE APPEAL OF ASSESSEE STRICTLY ON MERITS AS PER LAW, B Y GIVING REASONABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD T O THE ASSESSEE AND TO THE A.O. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) DELHI, DT. 10 TH JULY, 2018. JUDICIAL MEMBER VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. 4 ITA.NO.275/DEL./2018 SMT. KIRANWATI GAUTAM BUDH NAGAR. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.