Late Smt. Kavita Garg (Legal Representative Mr. Neel Hans Garg), Noida V. ITO, Ward- 2(1), Noida

ITA 4036/DEL/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 9021 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 28-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR ANJULA JAIN
• Assessee Lawyers: ANJALI JOSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.4036/DEL./2018 ASSESSMENT YEAR 2009-10 LATE SMT. KAVITA GARG (LEGAL REPRESENTATIVE MR. NEEL HANS GARG), B1/802, PURVANCHAL ROYAL PARK, TOWER, 12, NOIDA. AGGPG8023M VS. INCOME TAX OFFICER, WARD 2(1), NOIDA. (APPELLANT) (RESPONDENT) FOR ASSESSEE : MS. ANJALI JOSHI, ADV. FOR REVENUE : DR. ANJULA JAIN, SR. DR DATE OF HEARING : 17.10.2018 DATE OF PRONOUNCEMENT : 17 .10.2018 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD.CIT(A)-1, NOIDA DATED 30.03.2018 FOR AY 2009-10. 2. BRIEFLY THE FACTS OF THE CASE ARE THAT LD. CIT(A ) NOTED IN THE IMPUGNED ORDER THAT APPEAL WAS FIXED FOR HEARIN G ON 15.03.2018 AND AGAIN ON 28.03.2018. HOWEVER, THERE HAS 2 ITA.NO.4036/DEL./2018 BEEN NO RESPONSE. THE APPEAL OF THE ASSESSEE WAS D ISMISSED FOR WANT OF PROSECUTION. 3. AFTER CONSIDERING THE RIVAL SUBMISSION, I AM OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEV EL OF THE LD. CIT(A). 4. ACCORDING TO SECTION 250(6) OF THE I.T. ACT, 196 1, THE LD. CIT(A) IS REQUIRED TO MENTION POINT FOR DETERMINATI ON AND REASONS FOR DECISION IN HIS APPELLATE ORDER. EVEN IF THE ASSESSEE DID NOT APPEAR BEFORE LD. CIT(A), THE LD. CIT(A) SHOULD HAVE TO DECIDE THE APPEAL ON MERITS GIVING R EASONS FOR DECISION IN THE APPELLATE ORDER. HOWEVER, THE LD. CIT(A) SIMPLY DISMISSED THE APPEAL OF ASSESSEE FOR NON-PROSECUTIO N. THEREFORE, THE ORDER CANNOT BE SUSTAINED IN LAW. I , ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER OF LD. CI T(A)-1, NEW DELHI, AND RESTORE THE APPEAL OF ASSESSEE TO HIS FI LE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE IN AC CORDANCE WITH LAW, GIVING REASONS FOR DECISION IN THE APPELL ATE ORDER BY 3 ITA.NO.4036/DEL./2018 GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 17.10.2018 *KAVITA ARORA COPY TO 1. T HE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI. 4 ITA.NO.4036/DEL./2018 DATE OF DICTATION 17.10.2018 DATE ON WHICH THE TYPE D DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17.10.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS 17.10.18 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 17.10.18 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 17.10.18 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 17.10.18 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 17.10.18 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH TH E FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER