Sarla Goel, Delhi V. ITO, Ward-34(5), New Delhi

ITA 2975/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0733 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 27-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Assessee Lawyers: AJAY KUMAR MATTA
• Keywords: Principle of natural justice

Judgement Text

1 ITA NO. 2975/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC+D NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEM BER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER ITA NO. 2975/DEL/2018 ( A.Y 2013-14) SAR L A GOEL C/O. MATTA & ASSOCIATES, 877, AGGARWAL, CYBER PLAZA-II, NETAJI SUBHASH PLACE, PITAMPURA, DELHI NEW DELHI AAGPG4402N (APPELLANT) VS ITO WARD-34(5), E-2, BLOCK, CIVIC CENTRE, NEW DELHI 110002 (RESPONDENT) APPELLANT BY SH. AJAY KUMAR MATTA, CA RESPONDENT BY SH. SURENDER PAL, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 17/10/2017 PASSED BY CIT (A)-12, NEW DELHI FOR ASSESSMENT YEA R 2013-14. 2. AT THE TIME OF HEARING THE LD. AR SUBMITTED THAT THE CIT(A) PASSED THE EX-PARTE ORDER WITHOUT GIVING PROPER HEARING TO THE ASSESSEE. FROM THE PERUSAL OF THE ORDER OF THE CIT(A), IT IS FOUND THAT THE OR DER OF THE CIT(A) IS EX-PARTE. THE ASSESSEE WAS NOT GIVEN HEARING BEFORE THE CIT(A ). BESIDES THAT THE CIT(A) IGNORED THE MANUALLY FILED APPEAL MEMO OF THE ASSES SEE. THEREFORE, IN THE INTEREST OF JUSTICE, WE ARE INCLINED TO GRANT ONE M ORE OPPORTUNITY TO THE ASSESSEE TO REMAIN PRESENT BEFORE THE CIT(A) AND PR OPERLY PLEAD THE CASE BEFORE DATE OF HEARING 18.09.2018 DATE OF PRONOUNCEMENT 18.09.2018 2 ITA NO. 2975/DEL/2018 THE CIT(A). IF THE ASSESSEE FAILS TO APPEAR BEFORE THE CIT(A), THEN THE CIT(A) SHOULD PROCEED WITH THE DOCUMENTS FILED BY THE ASSE SSEE AND DECIDE THE ISSUE ON MERIT AFTER THOROUGHLY VERIFYING THE DOCUMENTS. THUS, WE ARE REMANDING BACK THIS MATTER BEFORE THE CIT(A) TO DECIDE THE IS SUE AFTER GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE BY FOLLOWING PRINCIPLES OF NATURAL JUSTICE. 3. IN RESULT, THE APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH SEPTEMBER, 2018. SD/- SD/- (N. K. SAINI) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 18 /09/2018 R.N* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 2975/DEL/2018 DATE OF DICTATION 18.09.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 18.09.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS ` 1 9 .09.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 1 9 .09.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 1 9 .09.2018 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER