ANJAMA RANI, DELHI V. ITO, HARYANA

ITA 3542/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2702 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-03-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 06-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

I.T.A.No.3542/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ .अ.स ं /.I.T.A No.3542/Del/2023 /Assessment Year: 2012-13 ANJAMA RANI H.No.3/12, Ramesh Nagar, West Delhi, Delhi. बनाम Vs. ITO, Ward-1, Sonepat, Haryana. PAN No.AQQPR0530C अ Appellant /Respondent न ा /Assessee by Shri Naveen Kumar Goyal, CA ा /Revenue by Shri Om Parkash, Sr. DR न ा ा / Date of hearing: 05.03.2024 ा ा /Pronouncement on 30.04.2024 आदेश /O R D E R This appeal is filed by the assessee against the order of the Ld.CIT(Appeals) – NFAC, Delhi dated 31.10.2023 for the AY 2012-13. 2. Ld. Counsel for the assessee, at the outset, submits that appeal has been disposed of ex parte without giving an adequate opportunity of being heard. Ld. Counsel further submits that the Ld.CIT(A) has not decided the grounds on merits but the appeal was dismissed for non-prosecution. Therefore, the Ld. Counsel for the I.T.A.No.3542/Del/2023 2 assessee submits that the matter may be restored to the file of the Ld.CIT(A) for deciding the grounds on merits. 3. Heard rival submissions, perused the orders of the authorities below. 4. On perusal of the Ld.CIT(A) order, it is noticed that the assessee was given three opportunities by the Ld.CIT(A) for submissions on 25.01.2021, 23.10.23 and 30.10.2023. As there was no reply, the Ld.CIT(A) dismissed the appeal of the assessee for non-prosecution. Ld.CIT(A) did not render any findings on merits on the ground raised by the assessee. Therefore, in the interest of justice, this appeal is restored back to the file of Ld.CIT(A) for deciding the appeal afresh on merits after providing adequate opportunity of being heard. 5. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 30/04/2024 Sd/- (C.N. PRASAD) JUDICIAL MEMBER Dated: 30.04.2024 *Kavita Arora, Sr. P.S. I.T.A.No.3542/Del/2023 3 Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi