Shri Ram Kishan, Rewari V. ITO, Gurgaon

ITA 3411/DEL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4569 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 30-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAMTA KOCHAR CIT DR
• Keywords: Assessment record

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI , !' $ %$$& , ( ) ' BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT & SHRI O.P.KANT, ACCOUNTANT MEMBER $ / ITA NO.3411/DEL/2017 * + + / ASSESSMENT YEAR 2011-12 RAM KISHAN, S/O-SHRI MALUKA, H.NO.507P, SEC-6, PART-I, DHARUHERA, REWARI-1231-6. PAN-BVFPK7318J .......... ,- /APPELLANT VS THE ITO, WARD-3(4), UDYOG VIHAR, GURGAON. . ./,- / RESPONDENT ,-0% / APPELLANT BY : NONE ./,-0% / RESPONDENT BY : MS. MAMTA KOCHAR, CIT DR 0&( / DATE OF HEARING : 20.02.2020 12 0&( / DATE OF PRONOUNCEMENT: 21.02.2020 3 / ORDER PER SUSHMA CHOWLA, VP THE PRESENT APPEAL FILED BY ASSESSEE IS AGAINST ORD ER OF CIT(A)-1, GURGAON DATED 23.03.2017 RELATING TO ASSESSMENT YEA R 2011-12 AGAINST THE ORDER PASSED UNDER SECTION 144/147 OF THE INCOME-TA X ACT, 1961 (IN SHORT THE ACT). 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVE R, WE FIND THAT THE FIRST ISSUE RAISED BY THE ASSESSEE IS AGAINST THE S UMMARY DISMISSAL OF THE ITA NO.3411/DEL/2017 ASSESSMENT YEAR 2011-12 2 APPEAL BY THE CIT(A) ON THE GROUND THAT THERE WAS D ELAY IN FILING THE APPEAL LATE. 3. ON THE PERUSAL OF RECORD, WE FIND THAT THE CIT(A ) IN FIRST PARA ITSELF HAS NOTED THE FACT THAT THE ASSESSMENT ORDER ALONGWITH DEMAND NOTICE DATED 27.03.2015 WAS SENT BY REGISTERED POST TO THE ASSES SEE. THE CIT(A) NOTES THAT THE SAID ASSESSMENT ORDER WAS NOT RECEIVED BAC K BY THE ASSESSING OFFICER. HOWEVER, THE ASSESSMENT RECORDS ITSELF R EVEALED THAT THE ASSESSEE HAS REQUESTED FOR CERTIFIED COPY OF THE ASSESSMENT ORDER VIDE LETTER DATED 05.05.2015 AND THE ASSESSEE WAS GIVEN A COPY OF THE ASSESSMENT ORDER ON 14.05.2015. THE ASSESSEE FILED THE APPEAL ON 18.05 .2015. THE CIT(A) WAS OF THE VIEW THAT THE DELAY IN FILING THE APPEAL LAT E WAS NOT JUSTIFIED. HOWEVER, WE FIND NO MERIT IN THE SAID PLEA OF THE C IT(A). IN ANY CASE, THE DELAY IS SMALL AND MERITS TO BE CONDONED. ACCORDIN GLY, WE CONDONE THE DELAY AND DIRECT THE CIT(A) TO DECIDE THE ISSUES RA ISED ON MERITS, AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 1 ST FEBRUARY, 2020. SD/- SD/- (O.P.KANT) ( SUSHMA CHOWLA) () /ACCOUNTANT MEMBER !' / VICE PRESIDENT / DATED : 21 ST FEBRUARY, 2020 * AMIT KUMAR * ITA NO.3411/DEL/2017 ASSESSMENT YEAR 2011-12 3 30.*&4565&7 COPY OF THE ORDER IS FORWARDED TO : 1. ,- / THE APPELLANT 2. ./,- / THE RESPONDENT 3. 8& 9 : / THE CIT(A) 4. ; 8& / THE PR. CIT 5. 6. 5<=.*&* > > / DR, ITAT, DELHI =?+7 GUARD FILE. 3 / BY ORDER , /5&.*& // TRUE COPY // @ AB)C , > ASSISTANT REGISTRAR, ITAT, DELHI