Mr. Arun Sehgal, New Delhi V. ACIT, New Delhi

ITA 3745/DEL/2015

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2872 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Assessment Year: 2002-2003
• Appeal Filed On: 09-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AASISH MOHANTY
• Assessee Lawyers: PIYSH KAUSHIK
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-I : NEW DELHI BEFORE SHRI R.S. SYAL, AM & SMT. BEENA A. PILLAI, JM ITA NO.3745/DEL/2015 ASSESSMENT YEAR : 2002-03 ARUN SEHGAL, S/O LATE SHRI K.K. SEHGAL, 10, NORTH AVENUE ROAD, WEST PUNJABI BAGH, NEW DELHI. PAN: ABHPS9578D VS. ACIT, CIRCLE 25(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PIYSH KAUSHIK, ADVOCATE DEPARTMENT BY : SHRI AASISH MOHANTY, SR. DR DATE OF HEARING : 19.01.2016 DATE OF PRONOUNCEMENT : 20.01.2016 ORDER PER R.S. SYAL, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER PASSED BY THE CIT(A) ON 30.3.2015 IN RELATION TO THE ASSESSM ENT YEAR 2002-03. ITA NO.3745/DEL/2015 2 2. SHORN OF UNNECESSARY DETAILS, IT IS OBSERVED THA T THE INSTANT ASSESSMENT ORDER IN THIS CASE WAS PASSED U/S 254 RE AD WITH SECTION 144 OF THE ACT, GIVING EFFECT TO THE DIRECTIONS GIVEN B Y THE TRIBUNAL RESTORING CERTAIN ISSUES TO THE FILE OF AO. IT CAN BE SEEN F ROM THE ASSESSMENT ORDER ITSELF THAT THE ASSESSEE REMAINED UNREPRESENTED THR OUGHOUT THE PROCEEDINGS WHICH LED TO THE PASSING OF AN EX PARTE ORDER U/S 144 OF THE ACT. THE LD. AR STATED THAT THE ASSESSEE WAS UNABL E TO ATTEND THE ASSESSMENT PROCEEDINGS FOR CERTAIN REASONS BEYOND H IS CONTROL. WE ARE SATISFIED WITH SUCH REASONS. UNDER THESE CIRCUMSTAN CES AND WITHOUT GOING INTO THE MERITS OF THE ADDITIONS, WE ARE OF T HE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF T HE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF AO FOR A DENOVO ADJUDICATION AND THE PASSING OF THE ASSESSMENT ORDE R U/S 254 OF THE ACT GIVING EFFECT TO THE DIRECTIONS GIVEN BY THE TRIBUN AL IN THE EARLIER ROUND. WE ORDER ACCORDINGLY. ITA NO.3745/DEL/2015 3 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 20.01.201 6. SD/- SD/- [BEENA A. PILLAI] [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 20 TH JANUARY, 2016. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.