R.C. Jeweller Pvt. Ltd., Delhi V. DCIT, New Delhi

ITA 3207/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96898 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 03-08-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 21-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SAHAY
• Assessee Lawyers: RAKESH GUPTA; SAMIL AGGRAWAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI R.S. SYAL, AM AND SHRI C.M. GARG, JM ITA NO.3207/DEL/2013 ASSESSMENT YEAR : 2009-10 R.C. JEWELLER PVT. LTD., 2719, BANK STREET, KAROL BAGH, DELHI. PAN: AACCR7113A VS. DCIT, CIRCLE 15(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAKESH GUPTA, ADVOCATE AND SHRI SAMIL AGGRAWAL. DEPARTMENT BY : SHRI VIKRAM SAHAY, SR. DR DATE OF HEARING : 03.08.2015 DATE OF PRONOUNCEMENT : 04.08.2015 ORDER PER R.S. SYAL, AM: THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDE R PASSED BY THE CIT(A) ON 20.03.2013 IN RELATION TO THE ASSESSMENT YEAR 2009-10. ITA NO.3207/DEL/2013 2 2. AT THE VERY OUTSET, THE LD. AR CONTENDED THAT DU RING THE COURSE OF HEARING BEFORE THE LD. CIT(A), THE ASSESSEE FILED A DJOURNMENT APPLICATION DATED 14.3.2013 CONTENDING THAT THE WIFE OF SHRI B .L. GUPTA, THE LD. AR BEFORE THE LD. CIT(A), WAS SUFFERING FROM CANCER A ND, AS SUCH, HE WAS NOT IN POSITION TO ATTEND THE PROCEEDINGS BEFORE H IM. DESPITE THAT, THE LD. CIT(A) PROCEEDED WITH THE MATTER AND DISPOSED O F THE APPEAL. IT HAS BEEN BROUGHT TO OUR NOTICE THAT THE WIFE OF SHRI B. L. GUPTA, WHO WAS SUFFERING FROM CANCER AT THE TIME OF PROCEEDINGS BE FORE THE LD. CIT(A), UNFORTUNATELY PASSED AWAY THREE MONTHS BACK. TAKIN G INTO CONSIDERATION THE ENTIRETY OF FACTS PREVAILING IN T HIS CASE, WE ARE OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD M EET ADEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTO RED TO THE FILE OF THE LD. FIRST APPELLATE AUTHORITY. WE ORDER ACCORDINGLY AN D DIRECT HIM TO DECIDE THIS APPEAL AFRESH AS PER LAW, AFTER ALLOWING A REA SONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.3207/DEL/2013 3 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 04.08.201 5. SD/- SD/- [C.M. GARG] [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 04 TH AUGUST, 2015. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.