Sh. Jagtar Singh, New Delhi V. DCIT, New Delhi

ITA 2889/DEL/2014

• Counselvise Citation: 288920114 RSA 2014
• Duration Of Justice: 1 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 09-09-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 09-05-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAMAN KANT GARG
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2, NEW DELHI BEFORE SH. J.S.REDDY, AM ITA NO. 2889/DEL./2014 : ASSTT. YEAR : 2006-07 JAGTAR SINGH WZ-221/255, BLOCK-S, 7, VISHNU GARDEN NEW DELHI VS DCIT CENTRAL CIRCLE -23 NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AGUPM2007R APPELLANT BY : NONE RESPONDENT BY : SH. RAMAN KA NT GARG, SR. DR DATE OF HEARING : 09.09.2015 DATE OF PRONOUNCEMENT : 07.10.2015 ORDER PER J.S. REDDY, A.M. THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 28.02.2014 OF THE LD. CIT(A)-XII, NEW DELHI. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, I AM OF THE CO NSIDERED OPINION, THAT THE APPEAL SHOULD BE SET ASIDE TO THE FILE OF THE FIRST APPELLATE AUTHORITY FOR FRESH ADJUDICATION, IN ACCO RDANCE WITH LAW ON THE GROUND OF NATURAL JUSTICE. THE LD. CIT(A) HA S NOT DISPOSED OF THIS CASE ON MERITS. THE LD. CIT(A) SHALL PROVIDE A DEQUATE OPPORTUNITY TO THE ASSESSEE AND DISPOSE OF THE THE CASE ON MERITS. ITA NO.2889/DEL/2014 JAGTAR SINGH 2 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE COURT ON 07/10/2015). SD/- (J.S.REDDY) ACCOUNTAN T MEMBER DATED: 07/10/2015 *B.RUKHAIYAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITA NO.2889/DEL/2014 JAGTAR SINGH 3 DATE INITIAL 1. DRAFT DICTATED ON 1.10.2015 2. DRAFT PLACED BEFORE AUTHOR 1.10.2015 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.