Sham Sunder Prop., Panipat V. ITO, Panipat

ITA 2921/DEL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 8129 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 09-12-2009
• Assessment Year: 2006-2007
• Appeal Filed On: 17-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G NEW DELHI BEFORE SHRI DEEPAK R SHAH, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A NO. 2921/DEL/09 ASSESSMENT YEAR 2006-07 SHAM SUNDER PROP. M/S. MAI DHAN MAL SHAM SUNDER, RAILWAY ROAD, SAMALKHA, PANIPAT. VS. INCOME TAX OFFICER, WARD-4, PANIPAT (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SANJAY AGARWAL, CA RESPONDENT BY : SHRI VIVEK KUMAR, SR. DR. ORDER PER DEEPAK R SHAH, AM: THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE OR DER OF LD. CIT (A) KARNAL DATED 17.4.2009 IN AN APPEAL AGAINS T ASSTT. FRAMED U/S 143(3) OF THE INCOME TAX ACT 1961 (THE ACT). TH OUGH THE ASSESSEE CHALLENGES ADDITIONS MADE TO THE TOTAL INC OME, THE PRIMARY GRIEVANCE OF ASSESSEE IS AGAINST DENIAL OF SUFFICIENT OPPORTUNITY OF BEING HEARD BY LD. CIT (A). 2. WE ARE IN AGREEMENT WITH THE SUBMISSION BY LD. C OUNSEL FOR THE ASSESSEE. THE CASE WAS FIXED FOR HEARING BY LD. CIT(A) FOR 16.4.2009 AND DUE TO FAILURE OF ASSESSEE TO ATTEND, THE APPEAL WAS DECIDED EX PARTY. IN OUR OPINION THE ASSESSEE SHOUL D BE AFFORDED ONE MORE OPPORTUNITY OF BEING HEARD. WE, THEREFORE, SET ASIDE THE ITA NO. 2921DEL/09 ASSTT. YEAR 2006-07 2 IMPUGNED ORDER AND RESTORE THE MATTER BACK TO THE F ILE OF LD. CIT(A) TO DECIDE THE APPEAL AFRESH AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. FOR STATISTICAL PURPOSE THE APPEAL IS TREATED AS AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.2.2010. [GEORGE MATHAN] [DEEPAK R SHAH] JUDICIAL MEMBER ACCOUNTANT MEMBER VEENA DATED: COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR , ITAT