Sh. Swati Pawa, New Delhi V. DCIT, New Delhi

ITA 3096/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7991 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 30-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Keywords: Opportunity of being heard; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH G GG G : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT AND AND AND AND MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA ITAITA ITA NO NONO NO S SS S . .. . 3096/DEL/2016 & 3097/DEL/2016 3096/DEL/2016 & 3097/DEL/2016 3096/DEL/2016 & 3097/DEL/2016 3096/DEL/2016 & 3097/DEL/2016 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR S SS S : : : : 2009 2009 2009 2009 - -- - 10 & 2010 10 & 2010 10 & 2010 10 & 2010 - -- - 11 1111 11 MS. SWATI PAWA, MS. SWATI PAWA, MS. SWATI PAWA, MS. SWATI PAWA, D DD D- -- -842, 2 842, 2 842, 2 842, 2 ND NDND ND FLOOR, FLOOR, FLOOR, FLOOR, NEW FRIENDS COLONY, NEW FRIENDS COLONY, NEW FRIENDS COLONY, NEW FRIENDS COLONY, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 065. 110 065. 110 065. 110 065. PAN : AFXPP3086Q. PAN : AFXPP3086Q. PAN : AFXPP3086Q. PAN : AFXPP3086Q. VS. VS. VS. VS. DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -9, 9,9, 9, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SALIL AGGARWAL, ADVOCATE. RESPONDENT BY : SHRI S.S. RANA, CIT - DR. DATE OF HEARING : 22.04.2019 22.04.2019 22.04.2019 22.04.2019 DATE OF PRONOUNCEMENT : 22.04.2019 22.04.2019 22.04.2019 22.04.2019 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT : :: :- -- - THESE TWO APPEALS BY THE ASSESSEE FOR ASSESSMENT YEARS 2009- 10 AND 2010-11 ARE DIRECTED AGAINST THE ORDER OF LEA RNED CIT(A)-27, NEW DELHI DATED 31 ST MARCH, 2016. 2. AT THE TIME OF HEARING BEFORE US, IT IS STATED BY T HE LEARNED COUNSEL THAT LEARNED CIT(A) HAS PASSED THE ORDER EX-PAR TE WITHOUT ALLOWING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE SUBMITTED THAT UNDER IDENTICAL SET OF FACTS IN THE CASE OF THE ASSESSEE HERSELF, FOR ASSESSMENT YEAR 2011-12, THE ITAT HAS SET ASID E THE MATTER TO THE FILE OF THE CIT(A) WITH THE DIRECTION THAT HE WOULD PASS A DE-NOVO ORDER IN ACCORDANCE WITH LAW. WE FIND THAT THE FACTS OF THE YEAR UNDER CONSIDERATION ARE IDENTICAL. WE, THEREFO RE, RESPECTFULLY FOLLOWING THE DECISION OF ITAT IN ASSESSEES OWN CASE FOR ASSESSMENT ITA-3096 & 3097/DEL/2016 2 YEAR 2011-12 IN ITA NO.3098/DEL/2016, SET ASIDE THE O RDER OF LEARNED CIT(A) AND RESTORE THE MATTER TO HIS FILE. WE DIRECT THE LEARNED CIT(A) TO PASS A DE-NOVO ORDER AS PER LAW IN ACCORDANCE WITH SECTION 250 & 251 OF THE INCOME-TAX ACT, 1961. 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE AL LOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 22.04.2019. SD/- SD/- (SUCHITRA KAMBLE (SUCHITRA KAMBLE (SUCHITRA KAMBLE (SUCHITRA KAMBLE ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : MS. SWATI PAWA, MS. SWATI PAWA, MS. SWATI PAWA, MS. SWATI PAWA, D DD D- -- -842, 2 842, 2 842, 2 842, 2 ND NDND ND FLOOR, NEW FRIEN FLOOR, NEW FRIEN FLOOR, NEW FRIEN FLOOR, NEW FRIENDS COLONY, DS COLONY, DS COLONY, DS COLONY, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 065. 110 065. 110 065. 110 065. 2. RESPONDENT : DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -9, NEW DELHI. 9, NEW DELHI. 9, NEW DELHI. 9, NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR