Ms. Sheetal Arora, Delhi V. JCIT, New Delhi

ITA 3934/DEL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53058 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 27-10-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 26-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S MOHANTY
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI A.N.PAHUJA, ACCOUNTANT MEMBER ITA NO: 3934/DEL/2011 A.Y. : 2007-2008 MS. SHEETAL ARORA VS. JCIT, RANGE 29, PROP. M/S SHEETAL OVERSEAS NEW DELHI 40/6, OM MARKET KATRA ISHWAR BHAWAN DELHI 6 PAN: AFDPA 1446 G (APPELLANT) (RESPONDENT) APPELLANT BY : SH. RAMANAND ROY, ADV. RESPONDENT BY : SH. S. MOHANTY, D.R. O R D E R PER DIVA SINGH, JUDICIAL MEMBER THIS IS THE APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 14.8.2008 OF CIT(A)-XXV, NEW DELHI PERTAINING T O A.Y. 2007-08 ON VARIOUS GROUNDS. HOWEVER, AT THE TIME OF HEARING A DJOURNMENT PETITION WAS MOVED ON BEHALF OF THE LD.A.R. CONTENDING THAT THE ARGUING COUNSEL IS OUT OF STATION. ON PERUSAL OF THE GROUNDS RAISE D BY THE ASSESSEE AND THE MATERIAL AVAILABLE ON RECORD IT WAS CONSIDERED APPROPRIATE TO REJECT THE SAME AND THE PARTIES BEFORE THE BENCH WERE HEAR D ON GROUND NO.1 RAISED BY THE ASSESSEE WHICH READS AS UNDER. 1. WHETHER IN THE FACTS AND CIRCUMSTANCES OF THE C ASE, LD.CIT(A) IS JUSTIFIED IN PASSING THE IMPUGNED ORDE R EX-PARTE WHEN THE LD.COUNSEL FOR THE ASSESSEE WAS NOT WELL A ND CONFINED TO BED SINCE APRIL, 2011 DUE TO BACK INJURY? 2. THE RELEVANT FACTS AS BORNE OUT FROM THE IMPUGNE D ORDER ARE THAT IN RESPONSE TO THE NOTICE FIXING THE DATE OF HEARIN G ON 28.3.2011 AND 18.4.2011 THE ASSESSEE REQUESTED FOR ADJOURNMENT. HOWEVER ON THE ITA 3934 /DEL/2011 PAGE 2 OF 2 A.Y. 2007-08 MS. SHEETAL ARORA, DELHI SUBSEQUENT DATES THE ASSESSEE WAS NOT PRESENT. ON ACCOUNT OF NO RESPONSE FROM THE ASSESSEE THE ACTION OF THE AO WAS CONFIRMED BY THE CIT(A). AS PER THE GROUND RAISED BEFORE US IT IS S EEN THAT THE ASSESSEE IS CONTENDING THAT THE ASSESSEE WAS CONFINED TO BED ON ACCOUNT OF A BACK INJURY. IN THE LIGHT OF THESE FACTS AND MATERIAL A VAILABLE ON RECORD, AFTER HEARING THE PARTIES BEFORE THE BENCH, IT IS CONSIDE RED APPROPRIATE IN THE INTEREST OF SUBSTANTIAL JUSTICE TO RESTORE THE ISS UE BACK TO THE FILE OF CIT(A) WITH THE DIRECTION TO DECIDE THE APPEAL IN A CCORDANCE WITH LAW BY WAY OF A SPEAKING ORDER, AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES AS PER THE PRONOUNCEMENT MADE IN THE OPEN COURT ON 27 TH OCTOBER,2011. SD/- SD/- (A.N. PAHUJA) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27 TH OCTOBER, 2011 *MANGA COPY OF THE ABOVE ORDER IN ITA 2379/DEL/2010 FORWA RDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CI T(A); 5.DR; 6.GUARD FILE BY ORDER DY. REGISTRAR // C O P Y //