Sh. Brij Mohan Gupta, New Delhi V. DCIT, New Delhi

ITA 3211/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7202 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 21-06-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 26-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-II : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.3211/DEL/2014 ASSESSMENT YEAR : 2006-07 BRIJ MOHAN GUPTA, THROUGH LEGAL HEIR RAJIV GUPTA, 292, TAGORE PARK EXTN., MODEL TOWN-1, NEW DELHI. PAN: AAGPG5542F VS. DCIT, CENTRAL CIRCLE-19, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI DEEPAK GARG, SR. DR DATE OF HEARING : 21.06.2016 DATE OF PRONOUNCEMENT : 21.06.2016 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE EX PARTE ORDER PASSED BY THE CIT(A) ON 26.03.2014 IN RELATI ON TO THE ASSESSMENT YEAR 2006-07. ITA NO.3211/DEL/2014 2 2. I HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF TH E ASSESSEE DESPITE NOTICE. 3. SHORN OF UNNECESSARY DETAILS, IT IS OBSERVED THA T AS AGAINST THE ASSESSMENT ORDER PASSED U/S 143(3), THE LD. CIT(A) DISMISSED THE ASSESSEES APPEAL IN LIMINE FOR WANT OF PRESENCE. CIT(A) IS NOT EMPOWERED TO DISMISS THE APPEAL IN LIMINE EVEN IF THE ASSESSEE IS ABSENT. IN SUCH A SITUATION, IT BECOMES INCUMBENT UPON HIM TO DISPOSE OF THE APPEAL ON MERITS EX PARTE QUA THE ASSESSEE. SINCE THE LD. CIT(A) HAS DISMISSED THE ASSESSEES APPEAL IN LIMINE , I SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO HIS FILE FOR DISPOSING OF T HE APPEAL AFRESH ON MERITS AFTER DUE OPPORTUNITY TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 21.06.201 6. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 21 ST JUNE, 2016. ITA NO.3211/DEL/2014 3 DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.