Vinod Kumar Prop. , Karnal V. ITO, Ward- 5, Karnal

ITA 295/DEL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4706 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 16-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: RAJEEV SACHDEVA
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SH. T. S. KAPOOR , ACCOUNTANT MEMBER ITA NO. 295 /DEL/2019 : ASSTT. YEAR : 2010 - 1 1 VINOD KUMAR, 920, SECTOR - 13, URBAN ESTATE, K ARNAL VS INCOME TAX OFFICER, WARD - 5 , KARNAL (APPELLANT) (RESPONDENT) PAN NO. ADEPK5811G ASSESSEE BY : SH. RAJEEV SACHDEVA, CA REVENUE BY : SH. S. L. ANURAGI , SR. DR DATE OF HEAR ING: 29 . 05 .201 9 DATE OF PRONOUNCEMENT: 30 .05 .201 9 ORDER THIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), KARNAL DATED 16.11 .2018 . 2. AT THE OUTSET, THE AUTHORIZED REPRESENTATIVE SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE LD. CIT(A) AS THE ASSESSEE HAD CLOSED THE BUSINESS AT THE ADDRESS WHERE IT WAS DOING SUCH BUSINESS AND IT WAS PRAYED THAT MATTER MAY BE SET ASIDE TO LD. CIT(A) WHO SHOULD DECIDE THE ISSUE ON MERIT S . 3 . THE LD. DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HA ND, STATED THAT THE NOTICE WAS SERVED UPON THE ASSESSEE BY NOTICE SERVER ALSO STILL THERE HAVE BEEN NO COMPLIANCE AND THEREFORE, THE APPEAL OF THE ASSESSEE SHOULD BE DISMISSED. 4 . I HAVE HEARD THE RIVAL PARTIES AND HAVE GONE THROUGH THE MATERIAL PLACED ON RECORD . I FIND THAT THE FIRST NOTICE TO ASSESSEE ON ITA NO . 295 /DEL /201 9 VINOD KUMAR 2 09.10.2018 WAS ISSUED FIXING THE DATE OF HEARING ON 25.10.2018 BUT IT DID NOT EVOKE ANY RESPONSE AND SECOND NOTICE DATED 29.10.2018 ALSO DID NOT INVOKE ANY RESPONSE. THE LD. CIT(A) HAS NOTED THAT SECOND NOTICE WAS SERVED UPON THE ASSESSEE THROU GH NOTICE SERVER. HOWEVER, I FEE L THAT ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO PRESENT HIS CASE BEFORE LD. CIT(A). THEREFORE, I REMIT THE MATTER BACK TO LD. CIT(A) WHO SHOULD PASS A FRESH ORDER ON MERIT S AFTER PROVIDING SUFFICIENT OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE IN THE PROCEEDING S BEFORE LD. CIT(A). 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . (ORDER PRONO UNCED IN THE COURT ON 30 TH DAY OF MAY , 2019 AT NEW DELHI) SD/ - ( T. S. KAPOOR ) ACCOUNTANT MEMBER DATED: 30 /0 5 /2019 *SUBODH* COPY FO RWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR