ALOK BHATNAGAR, MEERUT V. DCIT, CENTRAL CIRCLE, MEERUT

ITA 281/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2881 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 16-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.281/DEL./2019 ASSESSMENT YEAR 2015-2016 SHRI ALOK BHATNAGAR, C-111, SAMRAT PALACE, GARH ROAD, MEERUT. PIN 250 002. PAN ACXPB9678A VS., THE DCIT, CENTRAL CIRCLE, AAYAKAR BHAWAN, BHAINSALI GROUND, MEERUT. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI V. RAJ KUMAR, ADVOCATE FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 28.08.2019 DATE OF PRONOUNCEMENT : 02.09.2019 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-4, KANPUR, DATE D 12.11.2018, FOR THE A.Y. 2015-2016. 2. I HAVE HEARD THE LEARNED REPRESENTATIVES OF BOT H THE PARTIES. 3. THE LD. CIT(A) NOTED THAT HE HAS ISSUED SEVERAL NOTICES TO THE ASSESSEE FOR HEARING OF THE APPEAL, BUT, HE HAS NOT BOTHERED TO ATTEND THE HEARING OR TO FILE ANY W RITTEN 2 ITA.NO.281/DEL./2019 SHRI ALOK BHATNAGAR, MEERUT. SUBMISSIONS. IT IS NOTED IN THE IMPUGNED ORDER THAT NOTICE HAVE BEEN SENT THROUGH EMAIL AT ADDRESS OF THE ASSE SSEE. THE LD. CIT(A) IN THE ABSENCE OF ANY REPRESENTATION FROM THE SIDE OF THE ASSESSEE, DISMISSED THE APPEAL OF ASSES SEE FOR WANT OF PROSECUTION AS WELL AS DISMISSED THE APPEAL ON MERIT BECAUSE OF NON-APPEARANCE OF THE ASSESSEE. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, I AM O F THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION A T THE LEVEL OF THE LD. CIT(A). LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT NO NOTICE HAVE BEEN RECEIVED BY ASSE SSEE AT THE EMAIL AS IS MENTIONED IN THE IMPUGNED ORDER. FU RTHER, THE ADDITIONS ON MERIT HAVE NOT BEEN DECIDED, THERE FORE, IT IS VIOLATIVE OF SECTION 250(6) OF THE I.T. ACT, 1961. THE LD. D.R. SUGGESTED THAT THE MATTER COULD BE REMANDED TO THE FILE OF LD. CIT(A) FOR FRESH DECISION. IN VIEW OF THE ABOVE , IT IS CLEAR THAT PRINCIPLES OF NATURAL JUSTICE HAVE NOT BEEN FO LLOWED IN THIS CASE. THEREFORE, I SET ASIDE THE IMPUGNED ORDE R OF THE LD. CIT(A) AND RESTORE THE APPEAL OF ASSESSEE TO TH E FILE OF LD. CIT(A) WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE ON MERIT, BY GIVING REASONABLE, SUFFICIENT 3 ITA.NO.281/DEL./2019 SHRI ALOK BHATNAGAR, MEERUT. OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECI DE THE APPEAL STRICTLY ON MERITS. 5. IN THE RESULT, APPEAL OF ASSESSEE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 2 ND SEPTEMBER, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH 6. GUARD FILE //BY ORDER// ASST. REGISTRAR : ITAT : DELHI BENCHES : DELHI. 4 ITA.NO.281/DEL./2019 SHRI ALOK BHATNAGAR, MEERUT. DATE OF DICTATION 28.08.2019 DATE ON WHICH THE TYPED DRAFT ORDER IS PLACED BEFOR E THE DICTATION MEMBER 30.08.2019 DATE ON WHICH THE APPROVAL DRAFT COMES TO THE SR. P S 02.09.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATION MEMBER FOR PRONOUNCEMENT 02.09.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S. 02.09.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 02.09.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 02. 09.2019 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.