Manoj Kumar, New Delhi V. Income Tax Officer, New Delhi

ITA 3141/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5201 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 09-06-2024
• Assessment Year: misc
• Appeal Filed On: 03-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

I.T.A.No.3141/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.स ं /.I.T.A No.3141/Del/2023 /Assessment Year: 2017-18 MANOJ KUMAR, 266, Street No.6, Phase-9, Shiv Vihar, Karawal Nagar, Delhi. बनाम Vs. ITO, Ward-72(4), Delhi. PAN No.AXWPK8191P अ Appellant /Respondent न ा /Assessee by Ms. Chinu Bhasin, CA ा /Revenue by Shri Om Parkash, Sr. DR न ा ा / Date of hearing: 10.06.2024 ा ा /Pronouncement on 07.08.2024 आदेश /O R D E R This appeal is filed by the assessee against the order of the Ld.CIT(Appeals) – NFAC, Delhi dated 08.09.2023 for the AY 2017-18. 2. The Ld. Counsel for the assessee, at the outset, submits that the Ld.CIT(A) disposed of the appeal of the assessee ex parte without giving opportunity to the assessee to explain his case. Referring to page 16 of the Paper Book which is the adjournment request made by the assessee through portal the Ld. Counsel submits that on 31.08.2023 the assessee had sought an adjournment I.T.A.No.3141/Del/2023 2 till 15.09.2023. However, the Ld.CIT(A) passed order on 08.09.2023 without providing further opportunity to the assessee. Therefore, the Ld. Counsel submits that the matter may be restored to the file of the Ld.CIT(A) for adjudicating the issues afresh in appeal after providing opportunity to the assessee. 3. Ld. DR has no serious objection. 4. Considering the rival submissions and perusing the adjournment request made by the assessee, it is observed that though the assessee sought an adjournment the Ld.CIT(A) passed order without providing opportunity to the assessee. Therefore, this appeal is restored to the file of the Ld.CIT(A) who shall pass a fresh order in accordance with law after providing adequate opportunity to the assessee of being heard. Grounds raised by the assessee are allowed for statistical purpose. 5. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 07/08/2024 Sd/- (C.N. PRASAD) JUDICIAL MEMBER Dated: 07.08.2024 *Kavita Arora, Sr. P.S. I.T.A.No.3141/Del/2023 3 Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi