Jeet Singh, Gautam Budh Nagar V. ITO WARD 1(5), Noida

ITA 2929/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9183 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 04-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC-1: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.2929/DEL./2019 ASSESSMENT YEAR 2010-11 SHRI JEET SINGH S/O PREM SINGH, VILL KIRACHPUR URF KAILASHPUR, DADRI, GAUTAM BUDH NAGAR, UTTAR PRADESH. PAN NO. APAPB7977E VS. ITO WARD 1(5) NOIDA UTTAR PRADESH. (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : SHRI PRAKASH DUBEY, SR. DR DATE OF HEARING : 0 6 .01.2021 DATE OF PRONOUNCEMENT : 0 6 .01.20 21 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS)-1, NOIDA DATED 30.08.2018 FOR AY 2010-11. 2. I HAVE HEARD LD. DR AND PERUSED THE ORDERS OF AUTHORITIES BELOW. 3. CONSIDERING THE SUBMISSIONS OF LD. DR, I AM OF T HE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEV EL OF THE LD. CIT(A). LD. CIT(A) NOTED IN THE IMPUGNED ORDER THA T FORM NO. 2 ITA.NO 2929/DEL./2019 35 IS AVAILABLE ON THE WEBSITE OF THE DEPARTMENT WH ICH HAVE BEEN DOWNLOADED AND PLACED ON RECORD. HOWEVER, THE PENALTY ORDER, DEMAND NOTICE AND CHALLAN OF FEES FOR FILING APPEAL ARE NOT AVAILABLE ON RECORD. NOTICES WERE ISSUED TO TH E ASSESSEE TO RECTIFY THE DEFECT IN THE APPEAL PAPERS, HOWEVER, T HE NOTICES RETURNED UN-SERVED UPON THE ASSESSEE. THE LD. CIT( A), ACCORDINGLY, IN ABSENCE OF THE RELEVANT ABOVE DOCUM ENTS DISMISSED THE APPEAL OF THE ASSESSEE. IT WOULD SHO W THAT IMPUGNED ORDER HAS BEEN PASSED WITHOUT GIVING OPPOR TUNITY OF BEING HEARD TO THE ASSESSEE. THUS, THE IMPUGNED OR DER CANNOT BE SUSTAINED IN LAW. 4. I, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF ASSESSEE TO THE FILE OF LD. CIT(A), N OIDA WITH DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE AS PE R LAW BY GIVING A REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 06.01.2021. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED: 06.01.2021 *KAVITA ARORA 3 ITA.NO 2929/DEL./2019 COPY TO 1. THE A PPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.