Israr Ahmed, Delhi V. ITO ward-39(3), New Delhi

ITA 4023/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6087 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 06-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 144

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.4023 & 4024/DEL/2019 ASSESSMENT YEAR: 2006-07 ISRAR AHMED 6655, KOTHI MEM, BARA HINDU RAO, DELHI-110006 PAN NO. AFOPA4609J VS ITO WARD -39 (3) 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: ITA NO.4023/DEL/2019 AND 4024/DEL/2019 ARE TWO SEPARATE APPEALS BY THE ASSESSEE PREFERRED AGAINST TWO SEPARATE ORDERS OF THE CIT(A)-38, DELHI DATED 22.01.2019 PER TAINING TO A.Y.2006-07. 2 2. IN BOTH THE APPEALS THE COMMON GRIEVANCE IS THAT THE AO HAS FRAMED AN EXPARTE ORDER AND THE CIT(A) CONFIRME D THE ACTION OF THE AO BY AN EXPARTE ORDER. 3. I FIND THAT THE ASSESSMENT ORDER IS FRAMED U/S. 144 OF THE ACT AND THE ORDER LEVYING PENALTY U/S. 271 (1) (C) OF THE ACT IS ALSO FRAMED EXPARTE. 4. BOTH THE ORDER OF THE AO HAS BEEN CONFIRMED BY T HE CIT(A) BY AN EXPARTE ORDER. I FURTHER FIND THAT IN BOTH TH E APPELLATE ORDERS THE CIT(A) HAS OBSERVED THAT THERE WAS A DEL AY IN FILING OF THE APPEALS. 5. IN MY CONSIDERED OPINION ONE MORE OPPORTUNITY T O BE GIVEN TO THE ASSESSEE TO DEFEND ITS CASE. I, THEREFORE, RESTORE BOTH THE APPEALS TO THE FILES OF THE CTI(A) AND THE CIT(A) I S DIRECTED TO DECIDE THE APPEALS ON MERITS OF THE CASE AFTER GIVI NG A REASONABLE AND FAIR OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . THE ASSESSEE IS DIRECTED TO PRESENT HIMSELF BEFORE THE CIT(A) AN D FILE NECESSARY DETAILS / DOCUMENTS AND ALSO SEEK FOR THE CONDONATI ON OF DELAY IN FILING THE APPEALS, IF ANY. 6. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 3 7. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRES ENCE OF THE LD. DR 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 DATE OF DICTATION 14.09.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 14.09.2021 DATE ON WHIC H THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 14.09.2021 DATE 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 O F DISPATCH OF THE ORDER