Ram Prasad Sagar, Noida V. ITO WARD - 53(2), New Delhi

ITA 3829/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6088 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 01-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.3829/DEL/2019 ASSESSMENT YEAR: 2013-14 RAM PRASAD SAGAR H. NO.-303, SUPERTECH-34, PAVILLION, SECTOR -34, NOIDA U. P. 201301 PAN NO. BHMPS7166P VS ITO WARD 53 (2) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. R. K. GUPTA, SR. DR DATE OF HEARING: 14/09/2021 DATE OF PRONOUNCEMENT: 14/09/2021 ORDER PER N. K. BILLAIYA, AM: THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST T HE ORDER OF THE CIT(A)-18, NEW DELHI DATED 19.09.2017 PERTAININ G TO A.Y. 2013-14. 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE AS SESSEE IS THAT THE CIT(A) ERRED IN DISMISSING THE APPEAL IN L IMINE BECAUSE THE ASSESSEE HAD NOT FILED APPEAL ELECTRONICALLY. 2 3. IN MY CONSIDERED OPINION THE CIT(A) OUGHT TO HAV E GIVEN AN OPPORTUNITY TO THE ASSESSEE TO FILE THE APPEAL ELEC TRONICALLY AND IN ALTERNATIVE THE CIT(A) OUGHT TO HAVE CONSIDERED THE APPEAL ON MERITS OF THE CASE. ORDER OF THE FIRST APPELLATE AU THORITY IS DEVOID OF BOTH. 4. IN THE INTEREST OF JUSTICE AND FAIR PLAY I RESTO RE THIS APPEAL TO THE FILES OF THE CIT(A), THE CIT(A) IS DIRECTED TO DECIDE THE APPEAL CONSIDERING THE MERITS OF THE CASE AND AFTER GIVING A REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE AS SESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 6. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRES ENCE OF BOTH THE REPRESENTATIVES ON 14.09.2021. SD/- (N. K. BILLAIYA) ACCOUNTANT MEMBER *NEHA* DATE:-14.09.2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR ITAT NEW DELHI 3 DATE OF DICTATION 14.09.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 14.09.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 14.09.2021 DA TE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 14.09.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 14.09.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 14.09.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 14.09.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 14.09.2021 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER