Lal Chand, Noida V. ITO,wARD-2(1), NOIDA

ITA 4486/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3072 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 06-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA NO. 4486 /DEL/201 7 [A.Y. 20 09 - 10 ] SHRI LAL CHAND VS. THE I.T. O S/O SHRI N.K. RAI WARD 2 ( 1 ) HOUSE NO. 8 - 19 N OIDA SECTOR 122, G.B. NAGAR NOIDA PAN : AEGPC 0774 D [APPELLANT] [RESPONDENT] DATE OF HEARING : 27 . 1 1 .2017 DATE OF PRONOUNCEMENT : 29 . 1 1 .2017 ASSESS EE BY : NONE REVENUE BY : SHRI ATIQ AHMED SR. DR ORDER THIS APPEAL OF THE ASSESSEE ARISES F ROM THE ORDER OF THE LD. CIT(A) - 1 , N OIDA VIDE ORDER DATED 30 .0 3 .201 7 FOR A.Y. 20 09 - 10 . 2. NONE APPEARED ON BEH ALF OF THE A SSESSEE. THEREFORE, I PROCEED TO DECIDE THE APPEAL AFTER HEARING THE LD. DR AND PERUSING THE RELEVANT MATERIAL ON RECORD. 2 ITA NO. 4486/DEL/2017 3. THE ASSESSEE HAS RAISED AS MANY AS 7 GROUNDS OF APPEAL . HOWEVER, THE MAIN GRIEVANCE OF THE ASSESSEE IS THAT THE LD. CIT(A) HAS REOPENED THE CASE WITHOUT ISSUING NOTICE AT THE CORRECT ADDRESS WHICH WAS NEVER RECEIVED BY HIM. 4. I HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATERIAL ON RECORD. THE ASSESSMENT IN THE PRESENT CASE HAD BEEN MADE U/S 144 OF THE INCOME - TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'THE ACT' FOR SHORT] FOR NON - COMPLIANCE BY THE ASSESSEE OF THE NOTICES SENT BY THE DEPARTMENT AND ACCORDINGLY THE ASSESSEE DID NOT APPEAR BEFORE THE LD. CIT(A). THEREFORE, THE MATTER WAS DECIDED EXPARTE IN BOTH THE Y EARS. SINCE THE MATTER HAS NOT BEEN EXAMINED BY EITHER OF THE AUTHORITIES BELOW, AND IT WAS TOO EARLY TO DECIDE THE MATTER BY THE AUTHORITIES BELOW, IT WILL BE IN THE INTEREST OF JUSTICE TO SET ASIDE THE MATTER TO THE FILE OF THE ASSESSING OFFICER , WHO HA S MADE THE ORDER EXPARTE , WHO WILL DECIDE THE CASE DE NOVO AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THUS , THE GROUND S RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3 ITA NO. 4486/DEL/2017 5 . IN THE RESULT, THE APPEAL OF THE ASSESSE E IN ITA NO. 448 6 /DEL/2017 IS ALLOWED FOR STATISTICAL PURPOSES . THE ORDER IS PRO NOUNCED IN THE OPEN COURT ON 29 . 1 1 .2017. SD/ - [B.P. JAIN] ACCOUNTANT MEMBER DATED: 28 TH NOVEMBER, 2017 VL/ COPY FORWARDE D TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ASST. REGISTRAR, ITAT, NEW DELHI