Shri Apoorva Joshi, Noida V. ITO, Noida

ITA 3499/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6867 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 17-10-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 13-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K BAWAL
• Assessee Lawyers: T R TALWAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-I : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.3499/DEL/2016 ASSESSMENT YEAR : 2009-10 APOORVA JOSHI, B-107, SECTOR-63, NOIDA. PAN: AFXPJ2142Q VS. ITO, WARD-1(1), NOIDA. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI T.R. TALWAR, ADVOCATE DEPARTMENT BY : SHRI N.K. BAWAL, SR. DR DATE OF HEARING : 17.10.2016 DATE OF PRONOUNCEMENT : 17.10.2016 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER PASSED BY THE CIT(A) ON 29.2.2016 IN RELATION TO THE ASSES SMENT YEAR 2009-10. 2. THE FIRST GROUND OF THE ASSESSEES APPEAL IS AGA INST THE PASSING OF EX PARTE ORDER BY THE LD. CIT(A), AFTER REJECTING THE REQUES T FOR ADJOURNMENT. 3. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT A PENALTY OF RS.3,41,947/- WAS IMPOSED BY THE AO. THE ASSESSEE FILED ADJOURNM ENT APPLICATION ITA NO.3499/DEL/2016 2 BEFORE THE LD.CIT(A) WHICH WAS TURNED DOWN AND, EVE NTUALLY, THE PENALTY ORDER WAS CONFIRMED EX PARTE . 4. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE RELEVANT MATERIAL ON RECORD. IN VIEW OF THE FACT THAT THE LD. CIT(A) HAS CONFIRMED THE PENALTY BY MEANS OF AN EX PARTE ORDER REJECTING THE ASSESSEES FIRST APPLICATION FOR ADJOURNMENT, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED OR DER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF LD. CIT(A). I ORD ER ACCORDINGLY AND DIRECT HIM TO DECIDE THE APPEAL AFRESH AS PER LAW, AFTER A LLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR S TATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 17.10.2 016. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 17 TH OCTOBER, 2016. DK ITA NO.3499/DEL/2016 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.