Sh. Mohammad Tehseen, Meerut V. ITO, Meerut

ITA 2888/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4531 (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
• Assessee Lawyers: VINOD KUMAR GOYAL
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO.2888/DEL/2017 ASSESSMENT YEAR : 2011-12 MOHAMMAD TEHSEEN, C/O VINOD KUMAR GOEL, 282, BOUNDARY ROAD, CIVIL LINES, MEERUT. PAN: AFOPT9140D VS. ITO, WARD-1(4), MEERUT. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI VINOD KUMAR GOYAL, 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 ORDE R PASSED BY THE CIT(A) ON 22.02.2017 IN RELATION TO THE ASSESSMENT 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 ALBEIT ON MERITS. THE LD. AR HAS GIVEN THE REASONS FOR HIS ABSENCE ITA NO.2888/DEL/2017 2 DURING THE COURSE OF PROCEEDINGS BEFORE THE LD. FIR ST APPELLATE AUTHORITY. IT WAS SUBMITTED THAT SOME EVIDENCE CONCERNING THE ADDITIONS COULD NOT BE FILED BEFORE THE ASSESSING OFFICER AND IT WOULD BE MORE APPROPRIATE IF THE MATTER IS SENT BACK TO THE ASSESSING OFFICER IN STEAD OF THE LD. CIT(A). NO SERIOUS OBJECTION WAS TAKEN BY THE LD. DR. 3. I AM SATISFIED WITH THE REASONS GIVEN BY TH E LD. AR FOR ABSENCE BEFORE THE LD. CIT(A). I, THEREFORE, SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF THE ASSESSING OFFIC ER FOR FRAMING THE ASSESSMENT AFRESH AS PER LAW, AFTER ALLOWING A REAS ONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS GIVEN THE LIBERTY TO PRODUCE SUCH ADDITIONAL EVIDENCE, AS HE MAY WISH, IN SUPPOR T OF HIS CASE, BEFORE THE ASSESSING OFFICER IN THE FRESH PROCEEDINGS. 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.2888/DEL/2017 3 DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.