Aruna Yadav, Gurgaon V. ITO,Ward 1(2),Gurgaon, Gurgaon

ITA 2945/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8792 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-02-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 18-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 ITA No. 2945/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” : NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER (Through Hybrid Mode) ITA No. 2945 /DEL/2023 [Assessment Year: 2012-13 Aruna Yadav, C/0 CA MR Sahu, House No. 651,1 st Floor, Nr. G.D. Goenka Public School, Gurgaon PAN- ABAPY6907H Vs Income-tax Officer, Ward-1(2), Gurgaon. APPELLANT RESPONDENT Assessee represented by CA MR Sahu Department represented by Sh. Zafarul Haque Tanweer, CIT(DR) Date of hearing 06.02.2024 Date of pronouncement 09.02.2024 O R D E R PER ANUBHAV SHARMA, JM: Heard and perused the record. 2. At the time of arguments learned AR pointed out that the appeal before the learned First Appellate Authority was dismissed in limine. Learned AR, however, relying screen shot of the ITBA portal has submitted that on 23 rd August, 2023, a request was forwarded to the learned CIT(A) that the father of Authorized Representative has died on 9.8.2023 and the copy of death certificate was also 2 ITA No. 2945/Del/2023 provided to learned first appellate authority. Further ten days’ time was sought to make the submissions. 3. The impugned order, however, does not take into consideration the aforesaid request and submissions. We are of the considered view that learned First Appellate Authority has fallen in error in not giving a reasonable opportunity of hearing to the appellant and the matter requires to be restored for fresh determination on merits. 4. Accordingly, ground no. 1 raised in this regard stands allowed. The appeal of the assessee is allowed for statistical purposes. Learned CIT(A) shall pass an order afresh after giving adequate opportunity of hearing to the assessee. Order pronounced in open court on 09.02.2024. Sd/- Sd/- (G.S. PANNU) (ANUBHAV SHARMA) VICE PRESIDENT JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI