Sh. Bimal Kumar Gupta, New Delhi V. DCIT, New Delhi

ITA 3741/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6843 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 08-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI N.K. CHOUDHARY, JUDICIAL MEMBER ITA NO.3741/DEL/2015 ASSESSMENT YEAR : 2010-11 BIMAL KUMAR GUPTA, PROP. M/S B.K. SANITARY EMPORIUM, 96, SAMMAN BAZAR, NEW DELHI. PAN: AAEPG9429P VS. DCIT, CIRCLE-32(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI ARUN KUMAR YADAV, SR. DR DATE OF HEARING : 24.07.2018 DATE OF PRONOUNCEMENT : 25.07.2018 ORDER PER R.S. SYAL, VP: THIS APPEAL FILED BY THE ASSESSEE ARISES OUT OF TH E ORDER PASSED BY THE CIT(A) ON 17.03.2015 IN RELATION TO THE ASSESSMENT YEAR 2010-11. ITA NO.3741/DEL/2015 2 2. WE HAVE HEARD BOTH THE SIDES PERUSED THE RELEVAN T MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) HAS PASSED EX PARTE ORDER CONFIRMING THE ADDITIONS MADE IN THE ASSESSMENT ORDER . IT IS ALSO SEEN THAT INSUFFICIENT OPPORTUNITY WAS GIVEN BY THE LD. CIT(A), WHICH LED TO THE PASSING O F THE EX PARTE ORDER. CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUMSTA NCES PREVAILING IN THE INSTANT CASE, WE ARE OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WILL MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS REMITTED TO THE FILE OF THE LD. FIRST APPELLATE AUTHORITY WI TH A DIRECTION TO DECIDE THE APPEAL AFRESH AFTER ALLOWING A REASONABLE OPPORTUNI TY OF HEARING TO THE ASSESSEE. WE ORDER ACCORDINGLY. THE ASSESSEE WILL E XTEND FULL CO-OPERATION TO THE LD. FIRST APPELLATE AUTHORITY DURING THE COURSE OF SUCH FRESH PROCEEDINGS. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 5 TH JULY, 2018. SD/- SD/- [N.K. CHOUDHARY] [R.S. SYAL] JUDICIAL MEMBER VICE PRESIDENT DATED, 25 TH JULY, 2018. DK ITA NO.3741/DEL/2015 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.