Neha Aggarwal, New Delhi V. ITO, Ward- 35(2), New Delhi

ITA 4142/DEL/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 9019 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 31-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR ANJULA JAIN
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.4142/DEL./2018 ASSESSMENT YEAR 2013-14 NEHA AGGARWAL M-180, GALI NO. 11, NEAR SAI BABA MANDIR, SHASTRI NAGAR, NEW DELHI. AGVPA0665L VS. INCOME TAX OFFICER, WARD 2(1), NOIDA. (APPELLANT) (RESPONDENT) FOR ASSESSEE : MS. RANO JAIN, ADV. & SH. PRANSHU SINGHAL, CA 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)-12, NEW DELHI DATED 16.03.2018 FOR AY 2013-14. 2. LD. CIT(A) NOTED IN THE IMPUGNED ORDER THAT ON T HE DATE FIXED ON 29 TH MAY, 2017 NONE ATTENDED ON BEHALF OF THE 2 ITA.NO.4142/DEL./2018 ASSESSEE BEFORE HIM, HOWEVER, ADJOURNMENT LETTER AL ONG WITH POWER OF ATTORNEY WAS FILED, THEREFORE, APPEAL WAS ADJOURNED TO 30.06.2017. THEREAFTER, APPEAL WAS FIXED BEFORE HI M ON 01.11.2017, 20.11.2017, 15.12.2017 AND 12.01.2018, HOWEVER, THERE WERE NO COMPLIANCE FROM THE SIDE OF THE ASSESSEE. LD. CIT(A) ALSO RECORDS THAT APPEAL WAS FIXED ON 14.03.2018 AND ON THAT DATE LETTER OF ADJOURNMENT W AS RECEIVED ON DAK COUNTER. HOWEVER, NO ADJOURNMENT W AS GRANTED. LD. CIT(A) NOTED THAT ASSESSEE IS NOT INT ERESTED IN PURSUING THE APPEAL. THE APPEAL OF THE ASSESSEE WA S DECIDED ON MERIT AND SAME WAS DISMISSED. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS, I AM OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEV EL OF THE LD. CIT(A). LD. COUNSEL FOR THE ASSESSEE SUBMITTED THA T APPEAL WAS FIXED ON 14.03.2018 AND FOR THAT DATE THE REQUE ST FOR ADJOURNMENT WAS MADE, HOWEVER, IT WAS NOT GRANTED A ND NO INTIMATION HAS BEEN GIVEN FOR THE REJECTION. THERE FORE, ONE MORE CHANCE MAY BE GIVEN TO THE ASSESSEE TO ARGUE T HE APPEAL 3 ITA.NO.4142/DEL./2018 ON MERITS BEFORE LD. CIT(A). THOUGH THE LD. DR REL IED UPON THE ORDER OF LD. CIT(A) BUT DID NOT DISPUTE THAT ON E MORE CHANCE COULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERITS. CONSIDERING THE FACTS OF THE CASE, IN THE LIGHT OF THE FACT THAT ASSESSEE REQUESTED FOR ADJOURNMENT ON 14. 03.2018 WHICH WAS NOT CONSIDERED FAVOURABLY AND APPEAL WAS DECIDED EX-PARTE CONSIDERING THE NON-COMPLIANCE ON EARLIER DATES WOULD CLEARLY PROVE THAT APPEAL HAS BEEN DECIDED EX -PARTE WITHOUT GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE INTEREST OF JUSTICE REQUIRES THAT ONE MORE CHANCE COULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERITS BEFORE LD. CIT(A). I, ACCORDINGLY, SET ASID E THE IMPUGNED ORDER AND RESTORE THE APPEAL OF THE ASSESS EE TO THE FILE OF LD. CIT(A) WITH DIRECTION TO RE-DECIDE APPE AL OF THE ASSESSEE ON MERITS BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ASSESSEE IS DIRECT ED TO COOPERATE WITH THE LD. CIT(A) IN DISPOSAL OF THE AP PEAL. 4 ITA.NO.4142/DEL./2018 4. IN THE RESULT, THE 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. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CON CERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI. DATE OF DICTATION 17.10.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17.10.2 018 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 17.10.2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 17.10.2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 17.10.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 17.10.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 17.10.2018 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER