Kripal Singh, Gautam Budh Nagar V. ITO WARD - 2(1), Noida

ITA 4535/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9017 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 17-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY
• Keywords: Opportunity of being heard; Non compliance; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC-1: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.4535/DEL./2019 ASSESSMENT YEAR 2010-11 KRIPAL SINGH VILL. DUNGARPUR RILKHA, DANKAUR, GAUTAM BUDH NAGAR, UTTAR PRADESH. PAN NO. BXMPK0701L VS. ITO WARD 2(1) NOIDA. (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : SHRI PRAKASH DUBEY, SR. DR DATE OF HEARING : 0 7 .01.2021 DATE OF PRONOUNCEMENT : 0 7 .01.2021 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS)-1, NOIDA DATED 30.11.2018 FOR AY 2010-11. THE ASSESSEE HAS BEEN NOTIFIED THE DATE O F HEARING THROUGH REGISTERED POST, HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE. 2. I HAVE HEARD LD. DR AND PERUSED THE FINDINGS OF THE AUTHORITIES BELOW. 3. IN THIS CASE, AO PASSED THE ASSESSMENT ORDER DAT ED 10.11.2017 U/S 147/144 OF THE IT ACT DETERMINING TH E TOTAL 2 ITA.NO 4535/DEL./2019 INCOME OF ASSESSEE AT RS. 40,90,000/-. THE SAID OR DER WAS CHALLENGED BEFORE LD. CIT(A). THE LD. CIT(A) NOTED THAT APPEAL IS FILED ONLINE AND FORM NO. 35 HAS BEEN DOWNLOADED . THE IMPUGNED ASSESSMENT ORDER, COPY OF THE DEMAND NOTIC E AND CHALLAN FOR FEES DEPOSITED IN FILING THE APPEAL ARE NOT AVAILABLE ON RECORD. ASSESSEE WAS REQUIRED TO RECTIFY THE DE FECTS IN APPEAL AS ABOVE. NOTICES WERE ISSUED TO THE ASSESS EE THROUGH REGISTERED POST. HOWEVER, THE SAME HAS BEEN RETURN ED BY THE POSTAL AUTHORITIES WITH THE REMARKS THAT ADDRESS I S INCOMPLETE. THE LD. CIT(A) IN ABSENCE OF ASSESSEE DISMISSED THE APPEAL OF ASSESSEE FOR NON COMPLIANCE OF THE AB OVE PROVISIONS CONTAINED U/S 249 OF THE ACT AND FOR NOT FILING THE ABOVE RECORD. 4. AFTER CONSIDERING THE SUBMISSION OF LD. DR, I AM OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT TH E LEVEL OF THE LD. CIT(A). THE ASSESSEE CONTENDED IN THE GROUNDS OF APPEAL THAT NO OPPORTUNITY OF BEING HEARD HAS BEEN GIVEN B Y THE LD. CIT(A) WHILE DISMISSING THE APPEAL OF THE ASSESSEE. THIS FACT IS STRENGTHENED BY THE FACT THAT IT IS MENTIONED IN TH E IMPUGNED ORDER THAT THE NOTICES SENT TO THE ASSESSEE HAVE BE EN RETURNED UN-SERVED BY THE POSTAL AUTHORITIES, THEREFORE, IMP UGNED APPELLATE ORDER HAS BEEN PASSED WITHOUT GIVING OPPO RTUNITY OF BEING HEARD TO THE ASSESSEE AND AS SUCH, SAME CANNO T BE SUSTAINED IN LAW. 3 ITA.NO 4535/DEL./2019 5. I, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF ASSESSEE TO THE FILE OF LD. CIT(A)-NO IDA WITH DIRECTION TO RE-DECIDE THE APPEAL OF THE ASSESSEE A S PER LAW BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING H EARD TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07.01.2021. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED: 07.01.2021 *KAVITA ARORA COPY TO 1. TH E APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.