Srinivas Kurra, New Delhi V. ITO, New Delhi

ITA 3804/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3943 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 29-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES D : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI O.P. KANT , A.M. ITA.NO.3804/DEL./2016 ASSESSMENT YEAR 2011-2012 SHRI SRINIVAS KURRA, HYDERABAD. C/O. RAJIV JAIN, C.A. SSAR & ASSOCIATES, 201, 2 ND FLOOR, PRAKASH HOUSE, 4379/4B, ANSARI ROAD, DARYA GANJ, NEW DELHI. 110002. PAN ABOPK6563D VS. THE INCOME TAX OFFICER, ERSTWHILE WARD 42(4) NEW WARD 66(4) NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : SHRI AMIT JAIN, SR. D.R. DATE OF HEARING : 02.11.2017 DATE OF PRONOUNCEMENT : 03 .11.2017 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-21, NEW DELHI, DATED 17 TH MAY, 2016, FOR THE A.Y. 2011-2012. 2. THE LD. CIT(A) NOTED CERTAIN DATES OF HEARING O N WHICH DATE NOTICES HAVE BEEN ISSUED TO THE ASSESSEE FOR H EARING OF THE 2 ITA.NO.3804/DEL./2016 SHRI SRINIVAS KURRA HYDERABAD. APPEAL. HOWEVER, NONE HAVE BEEN ATTENDED. THE POSTA L AUTHORITIES MAKES REMARKS ON SOME OF THE ENVELOPES AS LEFT. T HERE IS NO OTHER REPORT ON OTHER ENVELOPES. THE LD. CIT(A) GAVE LAST OPPORTUNITY TO THE ASSESSEE TO ARGUE THE APPEAL BUT AGAIN MOST OF THE NOTICES RECEIVED BACK UN-DELIVERED WITH THE POSTAL REMARKS LEFT. T HE LD. CIT(A) ALSO NOTED THAT THERE IS NO INTIMATION AVAILABLE ON RECO RD FOR CHANGE OF ADDRESS. THE LD. CIT(A) THEREFORE, PROCEEDED TO DEC IDE THE APPEAL ON THE ABSENCE OF ASSESSEE. 3. THE ASSESSEE IN THE GROUNDS OF APPEAL HAS EXPLA INED VARIOUS FACTS TO SHOW THAT NONE OF THE NOTICES HAVE BEEN SERVED UPON THE ASSESSEE. 4. CONSIDERING THE FINDINGS OF THE LD. CIT(A) AND EXPLANATION OF ASSESSEE IN THE GROUNDS OF APPEAL, IT IS CLEAR T HAT THE NOTICES SENT TO THE ASSESSEE FOR HEARING OF THE APPEAL HAVE NOT BEEN SERVED UPON THE ASSESSEE BECAUSE THE POSTAL AUTHORITIES RETURNE D THE ENVELOPES CONTAINING THE NOTICE UN-DELIVERED WITH THE POSTAL REMARKS LEFT. THE ASSESSEE ALSO DENIED SERVICE OF THE NOTICES IN THE GROUNDS OF APPEAL. IT WOULD THEREFORE, SHOW THAT APPEAL HAVE BEEN DECI DED EX-PARTE WITHOUT SERVING NOTICE UPON ASSESSEE AND THUS, PRIN CIPLES OF NATURAL 3 ITA.NO.3804/DEL./2016 SHRI SRINIVAS KURRA HYDERABAD. JUSTICE HAVE BEEN VIOLATED. THE INTEREST OF JUSTICE REQUIRES THAT THE ASSESSEE MAY BE GIVEN ONE MORE CHANCE TO APPEAR BEF ORE LD. CIT(A) FOR DECIDING THE APPEAL ON MERITS. 5. CONSIDERING THE ABOVE DISCUSSION, WE SET ASIDE THE ORDERS OF THE LD. CIT(A) AND RESTORE THE APPEAL OF ASSESSE E TO HIS FILE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE ON ME RITS, BY GIVING REASONABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD T O THE ASSESSEE. 6. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 03 RD NOVEMBER, 2017 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT D BENCH, DELHI 6. GUARD FILE. 4 ITA.NO.3804/DEL./2016 SHRI SRINIVAS KURRA HYDERABAD. // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.