Sh. Ranjan Adlakha, New Delhi V. DCIT, Meerut

ITA 2889/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6202 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 23-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT KOTOCH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.2889/DEL./2016 (ASSESSMENT YEAR : 2010-11) RANJAN ADLAKHA VS. DCIT C/O. M/S. RRA TAXINDIA, CENTRAL CIRCLE D-28, SOUTH EXTENSION, PART-I MEERUT NEW DELHI (PAN : ADEPA1936C APPELLANT RESPONDENT ASSESSEE BY : SH. SOMIL AGARWAL, ADV. REVENUE BY : SHRI AMIT KOTOCH, SR.DR DATE OF HEARING : 17.01.2019 DATE OF ORDER : 25.01.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : 1. THE APPELLANT SH. RANJAN ADLAKHA (HEREINAFTER R EFERRED TO AS 'THE ASSESSEE') BY FILING THE PRESENT APPEAL C HALLENGING THE IMPUGNED ORDER DATED 15.03.2016 PASSED BY LD. CIT(A). 2. AT THE VERY OUTSET, IT IS BROUGHT TO OUR NOTICE BY THE LD. AR FOR THE ASSESSEE THAT THE LD. CIT(A) HAS DISMISSED HIS APPE AL, IN LIMINE, DUE TO NON-APPEARANCE OF THE ASSESSEE. 3. BARE PERUSAL OF THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) SHOWS THAT THE ASSESSEE APPEARED ON 04.03.2016 AND SOUGHT ADJOURNMENT FOR 14.03.2016 ON WHICH DATE NONE APPEARED ON BEHA LF OF THE ASSESSEE AND CONSEQUENTLY LD. CIT(A) PROCEEDED TO DISMISS TH E APPEAL FOR NON- ITA NO.2889/DEL./2016 2 APPEARANCE, ALL THESE FACTS GO TO PROVE THAT ADEQUA TE OPPORTUNITY HAS NOT BEEN GIVEN BY THE CIT(A) TO THE ASSESSEE TO PRESENT THEIR CASE EVEN WITHOUT KNOWING THE REASONS AS TO WHY THE ASSESSEE HAD NOT PUT IN APPEARANCE ON 14.03.2016 THE DATE FIXED IN THE CASE . IN THESE CIRCUMSTANCES TO MEET WITH THE ENDS OF JUSTICE WE D EEM IT NECESSARY TO SET ASIDE THIS CASE TO THE LD. CIT(A) TO DECIDE AFRESH AFTER PROVIDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. CONSEQUENTLY PRESENT APPEAL FILED BY THE ASSESSE E IS HEREBY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 25 TH JANUARY, 2019. SD/- SD/- (N.S.SAINI) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25/01/ 2019 BR COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XXVI, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI. DATE OF DICTATION 18.01.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 18.01.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 25.01.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 25.01.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 25.01.2019 ITA NO.2889/DEL./2016 3 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 25.01.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 25.01.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 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