Sh. Yash Paul Bansal, New Delhi V. ITO, New Delhi

ITA 4127/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7504 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 04-08-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 24-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN
• Assessee Lawyers: S R WADHWA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-I : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.4127/DEL/2015 ASSESSMENT YEAR : 2009-10 YASH PAUL BANSAL, FLAT NO.16, 2 ND FLOOR, NIMRI COLONY, ASHOK VIHAR, NEW DELHI. PAN: ABJPB2252K VS. ITO, WARD-19(3), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.R. WADHWA, ADVOCATE DEPARTMENT BY : SHRI S.K.JAIN, SR. DR DATE OF HEARING : 04.08.2016 DATE OF PRONOUNCEMENT : 04.08.2016 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER PASSED BY THE CIT(A) ON 23.10.2013 IN RELATION TO T HE ASSESSMENT YEAR 2009-10. 2. SHORN OF UNNECESSARY DETAILS, IT IS OBSERVED THA T THE ASSESSMENT ORDER WAS PASSED U/S 143(3) DETERMINING TOTAL INCOM E AT RS.36,64,770/- ITA NO.4127/DEL/2015 2 AS AGAINST THE RETURNED INCOME OF RS.1,82,770/-. T HE IMPUGNED ORDER CAME TO BE PASSED EX PARTE . THE LD. AR HAS ADVANCED REASONS FOR THE ABSENCE OF THE ASSESSEE, WITH WHICH I AM SATISFIED. IT IS FURTHER NOTICED THAT THE ASSESSEES REPLY DATED 5.12.2011 FILED BEF ORE THE AO WAS NOT CONSIDERED AT THE TIME OF THE PASSING OF THE ASSESS MENT ORDER. UNDER SUCH CIRCUMSTANCES, I AM SATISFIED THAT THE ENDS O F JUSTICE WILL MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND T HE MATTER IS RESTORED TO THE FILE OF AO FOR PASSING A FRESH ASSESSMENT ORDER AFTER ALLOWING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I ORDER ACCORDINGLY. THE LD. AR HAS UNDERTAKEN TO EXTEND FULL COOPERATION TO THE AO IN SUCH FRESH PROCEEDINGS. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 04.08.20 16. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 04 TH AUGUST, 2016. DK ITA NO.4127/DEL/2015 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.