Mr. Om Prakash Sangwan, Delhi V. ITO, New Delhi

ITA 3194/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6909 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC 3
• Next Hearing Date: 28-07-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 19-05-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Non compliance

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 3 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 3194 /DEL/201 5 AY: 20 05 - 06 & ITA NO. 3195 /DEL/201 5 AY: 2010 - 11 SH. OM PRAKASH SANGWAN VS. ITO, WARD 3 7(1) C/O SIDHARTH JAIN & ASSOCIATES DELHI 201/32, DEEP TOWER COMMERCIAL COMPLEX WAZIPUR INDUSTRIAL AREA DELHI 110 052 PAN: A AZPS 5602 F (APPELLANT) (RESPONDENT) APPELLANT BY : NONE . RESPONDENT BY : SH. RAJESH KUMAR, SR.D.R. O R D E R BOTH THESE APPEALS ARE FILED BY THE ASSESSEE DIRECTED AGAINST COMMON ORDER OF THE LD.CIT(APPEALS) - XVII, NEW DELHI DATED 9.2.2015 FOR THE A.Y. 2005 - 06 AND 2010 - 11. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUAL OF NOTICE. THERE IS NO PETITION FOR ADJOURNMENT EITHER. UNDER THE CIRCUMSTANCES I DISPOSE OF THE CASE EX PARTE QUA THE ASSESSEE AFTER HEARING THE LD.SR.D.R. THERE IS A DELAY OF TWO DAYS IN FILING TH IS APPEAL. AFTER PERUSING THE LETTER OF CONDONATION FOR DELAY AS WELL AS THE AFFIDAVIT FILED BY THE ASSESSEE EXPLAINING THE DELAY, I CONDONE THE DELAY AND ADMIT THE APPEAL. 2 3. AFTER HEARING SHRI RAJESH KUMAR, LD.SR.D .R. ON BEHALF OF THE REVENUE I FIND TH AT THE LD.CIT (A) HAS PASSED AN EX PARTE ORDER DUE TO NON COMPLIANCE BY THE ASSESSEE. AFTER PERUSING THE PAPERS ON RECORD, I AM OF THE CONSIDERED OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD.CIT(A). HENCE, BOTH THE APPEALS SHOULD BE SET ASIDE TO THE FILE OF THE FIRST APPELLATE AUTHORITY FOR FRESH ADJUDICATION . THE LD.CIT(A) SHALL GIVE THE ASSESSEE SUFFICIENT OPPORTUNITY. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE FIRST APPELLATE AUTHORITY AND COOPERATE IN T HE DISPOSAL OF THE APPEAL. 4. IN THE RESULT THE APPEAL S FOR BOTH THE ASSESSMENT YEARS ARE SET ASIDE TO THE FILE OF THE LD.CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 5. IN THE RESULT THE APPEALS OF THE ASSESSEE FOR BOTH THE A.YS ARE ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 2 N D SEPTEMBER, 2016. S D / - (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 2 2 N D SEPTEMBER, 2016 M ANGA 3 COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR