Gayatri Rishi Pal Singh Nivhal, Ghaziabad V. ITO, Ward-1(2), Ghaziabad

ITA 365/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2876 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 18-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.365/DEL./2019 ASSESSMENT YEAR 2015-2016 SMT. GAYATRI RISHI PAL SINGH NIVHAL, SF-4, PLOT NO.657, SHAKTI KHAND-4, INDIRAPURAM, GHAZIABAD. PAN ADBPN2966N VS., THE INCOME TAX OFFICER, WARD-1(2), CGO COMPLEX-1, HAPUR CHUNGI, GHAZIABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 28.08.2019 DATE OF PRONOUNCEMENT : 02.09.2019 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), GHAZIABAD, DAT ED 31.10.2018, FOR THE A.Y. 2015-2016. 2. I HAVE HEARD THE LEARNED DR. AND PERUSED THE IMPUGNED ORDER. 3. IN THIS CASE, THE LD. CIT(A) FOUND THAT APPEAL OF ASSESSEE IS TIME BARRED BY MORE THAN TWO MONTHS. NO TICE WAS SENT TO ASSESSEE THROUGH SPEED POST AND EMAIL. THE 2 ITA.NO.365/DEL./2019 SMT. GAYATRI RISHI PAL SINGH NIVHAL, GHAZIABAD. ASSESSEE IN RESPONSE THERETO EXPLAINED THE REASONS FOR DELAY IN FILING THE APPEAL DUE TO ILLNESS. THE LD. CIT(A) NOTED THAT NO MEDICAL CERTIFICATE IS FILED IN SUPPORT OF THE A BOVE ALLEGATION. THEREFORE, APPEAL OF ASSESSEE WERE DISM ISSED CONSIDERING IT TO BE TIME BARRED. THE ORDER WOULD S HOW THAT LD. CIT(A) HAS NOT RECORDED PRESENCE OF THE ASSESSE E OR HIS COUNSEL IN THE ORDER. IT, THEREFORE, APPEARS THAT A FTER INITIAL EXPLANATION OF ASSESSEE, NO FURTHER OPPORTUNITY HAV E BEEN GRANTED TO ASSESSEE TO SUBSTANTIATE THE APPLICATION FOR CONDONATION OF DELAY. THEREFORE, THE MATTER REQUIRE S RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). I, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF ASSESSEE TO THE FILE OF LD. CIT(A), GHAZIABAD WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE, BY GIVING REAS ONABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE AND TO GIVE FURTHER OPPORTUNITY TO THE ASSESSEE TO ADDUCE SUFFICIENT EVIDENCE IN SUPPORT OF THE EXPLANATION FOR CONDONAT ION OF DELAY IN FILING THE APPEAL. 4. IN THE RESULT, APPEAL OF ASSESSEE ALLOWED FOR STATISTICAL PURPOSES. 3 ITA.NO.365/DEL./2019 SMT. GAYATRI RISHI PAL SINGH NIVHAL, GHAZIABAD. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 2 ND SEPTEMBER, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH 6. GUARD FILE //BY ORDER// ASST. REGISTRAR : ITAT : DELHI BENCHES : DELHI. DATE OF DICTATION 28.08.2019 DATE ON WHICH THE TYPED DRAFT ORDER IS PLACED BEFOR E THE DICTATION MEMBER 30.08.2019 DATE ON WHICH THE APPROVAL DRAFT COMES TO THE SR. P S 02.09.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATION MEMBER FOR PRONOUNCEMENT 02.09.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S. 02.09.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 02.09.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 02. 09.2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER.