Vishist Kumar, New Delhi V. ITO WARD 41(1), New Delhi

ITA 3004/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6629 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 05-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC: NEW DELHI BEFORE, SMT. DIVA SINGH, JUDICIAL MEMBER I.T.A NO.3004/DEL/201 9 (ASSESSMENT YEAR: 2009-10) SHRI VISHIST KUMAR 76, OLD MIG, PRASAD NAGAR, NEW DELHI- 110 005. PAN-AESPK 4173L VS. INCOME TAX OFFICER, WARD-41(1), NEW DELHI-110 002 (APPELLANT) (RESPONDENT) HEARING CONDUCTED VIA WEBEX ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE W HEREIN THE CORRECTNESS OF THE ORDER DATED 24.01.2019 OF CI T(A)-14, NEW DELHI PERTAINING TO 2009-10 ASSESSMENT YEAR IS ASSAILED ON VARIOUS GROUNDS ON MERITS. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS P RESENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. DESPITE THAT THE POSITION REMAINED THE SAME IN THE NEXT ROU ND ALSO. HOWEVER, ON CONSIDERING THE IMPUGNED ORDER IT WAS D EEMED APPROPRIATE TO PROCEED WITH THE PRESENT APPEAL EX-P ARTE QUA THE ASSESSEE APPELLANT ON MERITS AFTER HEARING THE LD. DR. APPELLANT BY NONE RESPONDENT BY SH. R.K. GUPTA, SR. DR DATE OF HEARING 16.08.2021 DATE OF PRONOUNCEMENT 09.09.2021 ITA NO.3004 /DEL/ 2019 VISHIST KUMAR VS. ITO PAGE 2 OF 3 3. A PERUSAL OF THE RECORD SHOWS THAT THE ASSESSEE AT A POINT OF TIME WAS REPRESENTED BY SOME COUNSEL BEFORE THE CIT(A), HOWEVER, SINCE THE APPEARANCE WAS WITHOUT ANY POWER OF ATTORNEY, THE APPEAL WAS ADJOURNED. IT IS SEEN THAT THE ASSESSEE ALSO APPEARED IN PERSON AT ONE POINT OF TI ME, HOWEVER, ON THE VARIOUS DATES GIVEN NO ONE WAS PRES ENT ON BEHALF OF THE ASSESSEE. IN THE SAID BACKGROUND THE FACTS AS CONSIDERED BY THE ASSESSING OFFICER WERE ACCEPTED B Y THE CIT(A) TO CONFIRM THE ADDITION MADE. IN THE AFORES AID BACK GROUND, IT IS EVIDENT FROM RECORD THAT THOUGH OPPOR TUNITY HAS BEEN PROVIDED TO THE ASSESSEE BY THE FIRST APPELLAT E AUTHORITY, HOWEVER, EFFECTIVE OPPORTUNITY OF BEING HEARD HAS N OT BEEN AVAILED. IT IS SEEN THAT THE GRIEVANCE OF THE ASSE SSEE QUA THE ASSESSMENT MADE PERSISTS. ACCORDINGLY, AFTER TAKING INTO CONSIDERATION THE FACTUAL BACK GROUND AS EMANATING FROM RECORD, THE IMPUGNED ORDER IS SET ASIDE BACK TO THE FILE OF THE LD. CIT(A) RESTORING THE ISSUES BACK WITH THE DIRE CTIONS TO THE ASSESSEE TO ENSURE FULL AND PROPER REPRESENTATION A ND NOT TO ABUSE THE TRUST REPOSED. THE CIT(A) IT IS MADE CLEA R SHALL PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVIN G THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. S AID ORDER ITA NO.3004 /DEL/ 2019 VISHIST KUMAR VS. ITO PAGE 3 OF 3 WAS PRONOUNCED AT THE TIME OF VIRTUAL HEARING ITSEL F IN THE PRESENCE OF THE PARTIES WEBEX. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE I S ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 09 TH SEPTEMBER,2021. SD/- (DIVA SINGH) JUDICIAL MEMBER DATED: 09/09/2021 PK/PS/POONAM(CHD) *KAVITA ARORA, SPS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI