Mr. Vinay Subhikhi, New Delhi V. DCIT, New Delhi

ITA 2866/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97769 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 21-10-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 08-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K JAIN
• Assessee Lawyers: SANJEEV KAPUR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-II : NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NOS.2861 & 2866/DEL/2014 ASSESSMENT YEARS : 2005-06 & 2010-11 VINAY SUBHIKHI, R-8, PRASAD NAGAR, NEW DELHI. PAN: AEOPS0708Q VS. DCIT, CENTRAL CIRCLE-23, NEW DELHI. ITA NOS.2891 TO 2897/DEL/2014 ASSESSMENT YEARS : 2004-05 TO 2010-11 SONIA SUBHIKHI, R-8, PRASAD NAGAR, NEW DELHI. PAN: ABKPS4271L VS. DCIT, CENTRAL CIRCLE-23, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SANJEEV KAPUR, CA DEPARTMENT BY : SHRI M.K. JAIN, SR. DR DATE OF HEARING : 21.10.2015 DATE OF PRONOUNCEMENT : 30.10.2015 ITA NOS.2861 & 2866/DEL/2014 ITA NOS.2891 TO 2897/DEL/2014 2 ORDER ALL THESE APPEALS ARE FILED BY THE TWO SEPARATE AS SESSEES AGAINST THE SEPARATE IDENTICAL ORDERS OF THE CIT(A)-VII, NEW DE LHI. 2. ON PERUSING THESE ORDERS OF THE LD.CIT(A), I FIND T HAT THE APPEALS HAVE BEEN DISMISSED ON THE GROUND THAT THE ASSESSEE HAS FAILED TO APPEAR BEFORE THE LD.CIT(A) IN RESPONSE TO TWO NOTICES SEN T BY SPEED POST. THE LD.CIT(A) HAS PRESUMED THAT THE ASSESSEE HAS NOTHIN G TO APPEAL AGAINST AND, HENCE, HE CONFIRMED THE ACTION OF THE AO. 3. BEFORE ME, THE LD. COUNSEL FOR THE ASSESSEE DEMONST RATED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APP EARING BEFORE THE LD.CIT(A). EVEN OTHERWISE, THE LD.CIT(A CANNOT DISM ISS THE APPEAL FOR NON-PROSECUTION. HE HAS TO DISPOSE OF THE APPEALS ON MERITS IN TERMS OF SECTION 251(6) OF THE ACT. 4. IN VIEW OF THE ABOVE, WE SET ASIDE THE MATTER TO TH E FILE OF THE FIRST APPELLATE AUTHORITY FOR FRESH ADJUDICATION IN ACCOR DANCE WITH THE LAW, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE A SSESSEE. THE ASSESSEE SHALL PRESENT HIMSELF BEFORE THE LD.CIT(A) ON 30 TH DECEMBER, 2015 AND ITA NOS.2861 & 2866/DEL/2014 ITA NOS.2891 TO 2897/DEL/2014 3 TAKE SERVICE OF THE NOTICE AND, THEREAFTER, COOPERA TE IN DISPOSING OF THE APPEALS. 5. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES ONLY. THE ORDER PRONOUNCED IN THE OPEN COURT ON 30.10.201 5. SD/- [J.SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED, 30 TH OCTOBER, 2015. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.