Kailash Chander, Hisar V. ITO, Ward- 2, Hisar

ITA 4143/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9014 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 07-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PIYUSH KAMAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY NEW DLEHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO. 4143/DEL/2019 ASSESSMENT YEAR: 2009-10 SHRI KAILASH CHANDER BANSAL, VS. INCOME-TAX OFFICER , 151, C/O KALAN MANDIR SAREES, HISAR. PALIKA BAZAR, HISAR (HARYANA) PAN AAQPC 3128D (APPELLANT) (RESPONDENT) APPELLANT BY: SH. GAUTAM JAIN, ADVOCATE & SH. PIYUSH KAMAL, ADVOCATE RESPONDENT BY: MS. RAKHI VIMAL, SR. DR DATE OF HEARING: 03/01/2020 DATE OF ORDER : 14/01/2020 ORDER PER K. NARASIMHA CHARY, J.M. CHALLENGING THE ORDER DATED 22/02/2019 PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEALS), HISAR FOR THE ASSESSMENT YEAR 2009-10, SHRI KAILASH CHANDER BANSAL (THE ASSESSEE) FILED THIS APPEAL. 2. AT THE OUTSET, LD. COUNSEL FOR ASSESSEE SUBMITTE D THAT THE IMPUGNED ORDER HAS BEEN PASSED EX PARTE BY THE LD. CIT(A) WI THOUT CONSIDERING THE WRITTEN SUBMISSIONS AND ADDITIONAL GROUNDS FURNISHE D BEFORE HER. HE, THEREFORE, PRAYED TO REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) WITH 2 DIRECTION TO DECIDE THE APPEAL AFRESH AFTER CONSIDE RING THE WRITTEN SUBMISSIONS SO MADE BY THE ASSESSEE BEFORE HER. THE LD. DR DOES NOT REPORT ANY OBJECTION ON THE REQUEST OF THE ASSESSEE. 3. WE HAVE GONE THROUGH THE RECORD IN THE LIGHT OF THE SUBMISSIONS MADE ON EITHER SIDE AND WE FIND THAT THE ASSESSEE HAS FI LED BEFORE US THE ACKNOWLEDGEMENT FOR FILING THE WRITTEN SUBMISSIONS AND ADDITIONAL GROUND BEFORE THE LD. CIT(A). THE APPEAL OF THE ASSESSEE H AS BEEN DISMISSED IN DEFAULT, IN LIMINE, WITHOUT GOING EITHER INTO THE MERITS OF THE CASE O R CONSIDERING ASSESSEES WRITTEN SUBMISSIONS BY LD. CIT(A). CONSI DERING THESE FACTS AND NO OBJECTION REPORTED BY THE LD. DR ON ASSESSEES REQU EST FOR REMANDING THE CASE, WE FIND IT APPROPRIATE IN THE INTEREST OF JUSTICE T HAT THE MATTER SHOULD BE REMITTED BACK TO THE FILE OF LD. CIT(A) WITH THE DI RECTION TO DECIDE THE APPEAL AFRESH AFTER CONSIDERING THE WRITTEN SUBMISSIONS OF THE ASSESSEE ON MERITS. NEEDLESS TO SAY, THE ASSESSEE SHALL BE AFFORDED ONE MORE OPPORTUNITY OF BEING HEARD. ORDER ACCORDINGLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. PRONOUNCED IN OPEN COURT ON 14 TH JANURARY, 2020. SD/- SD/- (G.S. PANNU) (K. NARASIMHA CHARY) VICE PRESIDENT JUDICIAL MEMBER DATED: 14/01/2020 AKS