Jagdish Singh, Noida V. ITO, Ward- 3(4), Noida

ITA 4249/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3513 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 04-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.4249/DEL/2018 ASSESSMENT YEAR: 2009-10 JAGDISH SINGH, S/O SHRI DHAPAL SINGH, VILL. TILPATA, GREATER NOIDA, DADRI GBN. PAN: ASNPS0805N VS. ITO, WARD-3(4), NOIDA. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI S.L. ANURAGI, SR. DR DATE OF HEARING : 19.02.2019 DATE OF PRONOUNCEMENT : .02.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 31 ST MARCH, 2017 OF THE CIT(A)-1, NOIDA, RELATING TO ASSESSMENT YEAR 2009-10. 2. THE ASSESSEE IN THE GROUNDS OF APPEAL HAS CHALLE NGED THE EX PARTE ORDER OF THE CIT(A) IN DISMISSING THE APPEAL FILED BY THE ASSESS EE FOR NON-APPEARANCE. 3. AFTER HEARING THE LD. DR AND ON PERUSAL OF THE O RDERS OF THE AUTHORITIES BELOW, I FIND THE ASSESSMENT IN THIS CASE WAS COMPLETED U/S 144/147 OF THE IT ACT ON 22.11.2016 DETERMINING THE TOTAL INCOME AT RS.21,51 ,600/-. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE, THE LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HIM, DISMISSED ITA NO.4249/DEL/2018 2 THE APPEAL FILED BY THE ASSESSEE. HOWEVER, HE HAS NOT PASSED THE ORDER ON MERIT. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE A ND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THIS ISSUE BACK TO THE FILE OF TH E CIT (A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE H IS CASE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AND SUBSTANTIA TE HIS CASE WITHOUT SEEKING ANY ADJOURNMENT UNDER ANY PRETEXT FAILING WHICH THE LD. CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT AC CORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 0.02.2019. SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 20 TH FEBRUARY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI