Himani Agarwal, Noida V. ITO, ward- 1(4), Gautam Budh Nagar

ITA 3646/DEL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5369 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 15-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR ANJULA JAIN
• Assessee Lawyers: JAI KUMAR MANSHARAMANI; MAMTA SINGH SHUKLA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.3646/DEL./2018 ASSESSMENT YEAR 2015-2016 MS. HIMANI AGARWAL, C-3/184, SECTOR-31, NOIDA 201 301. PAN AUGPA4852N VS. THE INCOME TAX OFFICER, WARD-1(4), AAYAKAR BHAWAN, SECTOR-24, NOIDA. PIN 201 301. (APPELLANT) (RESPONDENT) FOR ASSESSEE : MS. MAMTA SINGH SHUKLA, ADVOCATE & SHRI JAI KUMAR MANSHARAMANI, C.A. FOR REVENUE : DR. ANJULA JAIN, SR. D.R. DATE OF HEARING : 18 . 1 0.2018 DATE OF PRONOUNCEMENT : 18 . 10 .2018 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-1, NOIDA, DATED 28.03.2018, FOR THE A.Y. 2015-2016. 2. THE LD. CIT(A) NOTED IN THE IMPUGNED ORDER THAT APPEAL WAS FIXED FOR HEARING ON 23.03.2018 WHEREUPON THE POWER OF ATTORNEY WAS FILED BY THE COUNSEL FOR ASSESSEE FOR 2 ITA.NO.3646/DEL./2018 MS. HIMANI AGARWAL, NOIDA. ADJOURNMENT, WHICH WAS HOWEVER NOT GRANTED. THE LD. CIT(A) ACCORDINGLY, DISMISSED THE APPEAL OF ASSESSEE FOR NON- PROSECUTION. 3. AFTER HEARING LEARNED REPRESENTATIVES OF BOTH THE PARTIES, I AM OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). ACCORDING TO SECTION 250(6) OF THE I.T. ACT, 1961, THE LD. CIT(A) IS REQUIRED TO MENTION POINT FOR DETERMINATION AND REASONS FOR DECISION IN HIS APPELLATE ORDER. EVEN IF THE ASSESSEE DID NOT APPEAR BEFORE LD. CIT(A), THE LD. CIT(A) SHOULD HAVE TO DECIDE THE APPEAL ON MERITS GIVING REASONS FOR DECISION IN THE APPELLATE ORDER. HOWEVER, THE LD. CIT(A) SIMPLY DISMISSED THE APPEAL OF ASSESSEE FOR NON-PROSECUTION. THEREFORE, THE ORDER CANNOT BE SUSTAINED IN LAW. I, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A)-1, NOIDA, AND RESTORE THE APPEAL OF ASSESSEE TO HIS FILE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE IN ACCORDANCE 3 ITA.NO.3646/DEL./2018 MS. HIMANI AGARWAL, NOIDA. WITH LAW, GIVING REASONS FOR DECISION IN THE APPELLATE ORDER BY GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED 18 TH OCTOBER, 2018 VBP/- COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.