Rahul Prasad, Delhi V. ITO, New Delhi

ITA 2883/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4529 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 09-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• 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.2883/DEL/2017 ASSESSMENT YEAR : 2011-12 RAHUL PRASAD, POCKET-E, 147-B, DILSHAD GARDEN, DELHI. PAN: ALWPP3851B VS. ITO, WARD-7(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C.S. ANAND, ADVOCATE DEPARTMENT BY : SHRI T. VASANTHAN, SR. DR DATE OF HEARING : 14.09.2017 DATE OF PRONOUNCEMENT : 14.09.2017 ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX PARTE ORDER PASSED BY THE CIT(A) ON 20.07.2016 IN RELATION TO THE ASSE SSMENT YEAR 2011- 12. 2. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE RELEVANT MATERIAL ON RECORD. IT IS SEEN THAT THE ASSESSEE R EMAINED ABSENT BEFORE THE LD. CIT(A), AS A RESULT OF WHICH THE APPEAL WAS DISPOSED OF EX PARTE ITA NO.2883/DEL/2017 2 ALBEIT ON MERITS. THE LD. AR HAS GIVEN THE REASONS FOR HIS ABSENCE DURING THE COURSE OF PROCEEDINGS BEFORE THE LD. FIR ST APPELLATE AUTHORITY. IT WAS SUBMITTED THAT SEVERAL RELEVANT SUBMISSIONS AND MATERIAL WHICH CAN CHANGE THE COMPLEXION OF THE CASE, REMAINED UNP RODUCED. A REQUEST WAS MADE FOR GIVING ONE MORE OPPORTUNITY TO APPEAR BEFORE THE LD. FIRST APPELLATE AUTHORITY TO EXPLAIN THE CASE. NO SERIOUS OBJECTION WAS TAKEN BY THE LD. DR. 3. I AM SATISFIED WITH THE REASONS GIVEN BY TH E LD. AR FOR THE ABSENCE OF THE ASSESSEE BEFORE THE LD. CIT(A). I, THEREFOR E, SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF THE LD. CIT (A) FOR DECIDING THE APPEAL AFRESH AS PER LAW, AFTER ALLOWI NG A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 14.09.201 7. SD/- [R.S. SYAL] VICE PRESIDENT DATED, 14 TH SEPTEMBER, 2017. ITA NO.2883/DEL/2017 3 DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.