Ajeet Shishodia, New Delhi V. ITO, Noida

ITA 3268/DEL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4745 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 24-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B L GUPTA ITP
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A/FRIDAY : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO.3268/DEL/2017 ASSESSMENT YEAR : 2013-14 ITA NO.5047/DEL/2018 ASSESSMENT YEAR : 2013-14 AJEET SHISHODIA, RAJEEV ONKARNATH & CO., CA, 1107, SURYA KIRAN BUILDING, 19, KG MARG, NEW DELHI. PAN: AUHPS3175P VS. ITO, WARD-1(1), NOIDA. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI B.L. GUPTA, ITP DEPARTMENT BY : SHRI ATIQ AHMED, SR. DR DATE OF HEARING : 10.08.2018 DATE OF PRONOUNCEMENT : 10.08.2018 ITA NOS.3268/DEL/2017 & 5047/DEL/2018 2 ORDER R.S. SYAL, VP: THESE APPEALS BY THE ASSESSEE ARISE OUT OF THE EX PARTE ORDERS PASSED BY THE CIT(A) DISMISSING THE APPEALS IN LIMINE IN RELATION TO THE ASSESSMENT YEAR 2013-14. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS SEEN THAT THE ASSESSEE R EMAINED ABSENT BEFORE THE CIT(A) AND, THEREFORE, THE CIT(A) PASSED THE IM PUGNED ORDERS EX PARTE . THE LD. AR HAS STATED THE REASONS FOR THE ASSESS EES ABSENCE DURING THE COURSE OF PROCEEDINGS BEFORE THE LD. FIR ST APPELLATE AUTHORITY. THE LD. AR UNDERTOOK TO CO-OPERATE WITH THE LD. FIR ST APPELLATE AUTHORITY IF ONE MORE CHANCE IS GIVEN TO THE ASSESSEE. NO SER IOUS OBJECTION WAS TAKEN BY THE LD. DR. 3. WE ARE SATISFIED WITH THE REASONS GIVEN BY TH E LD. AR FOR ABSENCE BEFORE THE LD. FIRST APPELLATE AUTHORITY. WE, THER EFORE, SET ASIDE THE IMPUGNED ORDERS AND REMIT THE MATTER TO THE FILE OF THE CIT(A) FOR ITA NOS.3268/DEL/2017 & 5047/DEL/2018 3 DECIDING THE APPEALS ON MERITS, AFTER ALLOWING A RE ASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEALS ARE ALLOWED FOR S TATISTICAL PURPOSES. THE DECISION PRONOUNCED IN THE OPEN COURT ON 10 TH AUGUST, 2018. SD/- SD/- [BEENA A. PILLAI] [R.S. SYAL] JUDICIAL MEMBER VICE PRESIDENT DATED, 10 TH AUGUST, 2018. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.