Smt. Sushila Agarwal, New Delhi V. ITO, New Delhi

ITA 3531/DEL/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4260 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 03-11-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 11-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ANKIT AGGARWAL
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC-1 : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.3531/DEL/2014 ASSESSMENT YEAR : 2003-04 SUSHILA AGARWAL, 08, NATRAJ APARTMENT, PATPAR GANJ, NEW DELHI. PAN : AADPA1073A VS. ITO, WARD-36(3), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANKIT AGGARWAL, ADVOCATE RESPONDENT BY: SHRI N.K. BANSAL, SR.DR DATE OF HEARING : 03.11.2016 DATE OF PRONOUNCEMENT: 04.11.2016 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 20.2.2014 IN RELATION TO THE ASSESSMENT Y EAR 2003-04. ITA NO.3531/DEL/2014 2 2. IT IS A RECALLED MATTER INASMUCH AS THE EARL IER EX PARTE ORDER PASSED BY THE TRIBUNAL WAS SUBSEQUENTLY RECALLED VIDE ITS LAT ER ORDER. 3. THE ASSESSEE HAS FILED CONCISE GROUNDS OF APPE AL. IN ADDITION, THE ASSESSEE HAS ALSO FILED AN APPLICATION UNDER RULE 2 9 OF THE INCOME-TAX APPELLATE TRIBUNAL RULES, 1963, PRAYING FOR ADMISS ION OF ADDITIONAL EVIDENCE WHICH IS CLAIMED TO BE GOING TO THE ROOT O F THE MATTER QUA THE ISSUES ASSAILED IN THE INSTANT APPEAL. IT WAS, THE REFORE, PRAYED THAT THE ADDITIONAL EVIDENCE BE ADMITTED. THE LD. DR DID NO T RAISE ANY SERIOUS OBJECTION TO THE ADMISSION OF ADDITIONAL EVIDENCE. 4. IN VIEW OF SUCH ADDITIONAL EVIDENCE WHICH HA S BEEN FILED BEFORE ME FOR THE FIRST TIME AND WHICH HAS BEEN CLAIMED TO HAVE A BEARING ON THE ISSUES IN APPEAL, I CONSIDER IT EXPEDIENT TO SET ASIDE THE IM PUGNED ORDER AND REMIT THE MATTER TO THE FILE OF AO FOR DECIDING THE ISSUE AFR ESH IN THE LIGHT OF SUCH ADDITIONAL EVIDENCE FILED BY THE ASSESSEE. NEEDLES S TO SAY, THE ASSESSEE WILL BE ALLOWED A REASONABLE OPPORTUNITY OF BEING HEARD IN SUCH FRESH PROCEEDINGS. 5. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ITA NO.3531/DEL/2014 3 THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 0 4 TH NOVEMBER, 2016. SD/- (R.S. SYAL) ACCOUNTANT MEMBER DATED: 04 TH NOVEMBER, 2016. DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELHI