Smt. Seema, Uttar Pradesh V. ITO, Noida

ITA 2909/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4571 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 09-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• Assessee Lawyers: GARIMA GOEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.2909/DEL./2017 ASSESSMENT YEAR 2008-2009 SMT. SEEMA, J - 14, SECTOR GAMA-II, GREATER NOIDA, G.B. NAGAR, UTTAR PRADESH 201 308. PAN AWKPS3426Q VS. THE INCOME TAX OFFICER, WARD-3(4), NOIDA. (APPELLANT) (RESPONDENT) FOR ASSESSEE : MS. GARIMA GOEL, ADVOCATE FOR REVENUE : SHRI T. VASANTHAN, SR. D.R. DATE OF HEARING : 06.09.2017 DATE OF PRONOUNCEMENT : 06 .09.2017 ORDER THIS APPEAL HAS BEEN DIRECTED AGAINST THE ORDER O F THE LD. CIT(A)-1, NOIDA, DATED 24 TH FEBRUARY, 2017, FOR THE A.Y. 2008-2009. 2. THE LD. CIT(A) NOTED IN THE IMPUGNED ORDER THAT DESPITE REPEATED OPPORTUNITIES GIVEN TO THE ASSESSEE BUT AS SESSEE DID NOT PUT IN APPEARANCE AND EVEN DID NOT MAKE ANY COMMUNICATI ON FOR ADJOURNMENT. EVEN BEFORE THE A.O. ASSESSEE WAS EX-P ARTE. THE LD. CIT(A) ACCORDINGLY, DISMISSED THE APPEAL OF ASSESSE E FOR NON- PROSECUTION. 2 ITA.NO.2909/DEL./2017 SMT. SEEMA, GR. NOIDA, G.B. NAGAR, U.P. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS, I AM O F THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEV EL OF THE LD. CIT(A). ACCORDING TO SECTION 250(6) OF THE I.T. ACT, 1961, THE LD. CIT(A) IS REQUIRED TO MENTION POINT FOR DETERMINATION AND REA SONS FOR DECISION IN HIS APPELLATE ORDER. EVEN IF THE ASSESSEE DID NO T APPEAR BEFORE LD. CIT(A), THE LD. CIT(A) SHOULD HAVE TO DECIDE THE AP PEAL ON MERITS GIVING REASONS FOR DECISION IN THE APPELLATE ORDER. HOWEVER, THE LD. CIT(A) SIMPLY DISMISSED THE APPEAL OF ASSESSEE FOR NON-PROSECUTION. THEREFORE, THE ORDER CANNOT BE SUSTAINED IN LAW. 4. IN VIEW OF THE ABOVE, I SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A)-I, NOIDA AND RESTORE THE APPEAL OF ASSESSEE TO HIS FILE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE IN AC CORDANCE WITH LAW, GIVING REASONS FOR DECISION IN THE APPELLATE ORDER, BY GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) DELHI, DATED 06 TH SEPTEMBER, 2017 JUDICIAL MEMBER VBP/- 3 ITA.NO.2909/DEL./2017 SMT. SEEMA, GR. NOIDA, G.B. NAGAR, U.P. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES DELHI.