Bhavar Singh, Noida V. ITO, Ward-1(2), Noida

ITA 4586/DEL/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0600 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 12-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: C NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO.4586/DEL./2017 ASSESSMENT YEAR: 2009-10 SHRI BHAVAR SINGH, C/O- KARAMVEER SINGH, C- 217, BETA-1, GREATER NOIDA (GAUTAM BUDDHA NAGAR), NOIDA VS. ITO, WARD-1(2), NOIDA PAN :ACAPN9433A (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST ORD ER DATED 30/03/2017 PASSED BY THE LEARNED CIT(APPEALS)-I, NO IDA [IN SHORT THE LD. CIT(A)] FOR ASSESSMENT YEAR 2009-10. 2. BEFORE US, THE LEARNED COUNSEL OF THE ASSESSEE SUB MITTED THAT APPEAL HAS BEEN DECIDED EX-PARTY WITHOUT ANY ADJUDICATION ON MERIT. HE SUBMITTED THAT THE LD. CIT(A) ISSUED T WO NOTICES, APPELLANT BY SHRI ROHIT TIWARI, ADVOCATE RESPONDENT BY SHRI F.R. MEENA, SR.DR DATE OF HEARING 17.12.2020 DATE OF PRONOUNCEMENT 17.12.2020 2 ITA NO.4586/DEL./2017 WITHIN THE PERIOD OF A WEEK, WHICH COULD NOT BE COM PLIED DUE TO THE REASON THAT THE ADDRESS PROVIDED WAS OF HIS NAT IVE PLACE AND AT THAT POINT OF TIME, NO ONE WAS AVAILABLE AT HIS NATIVE PLACE. HE SUBMITTED THAT ASSESSEE HAS PROVIDED NEW ADDRESS IN THE FORM NO. 36 FILED BEFORE THE TRIBUNAL. HE, ACCORDINGLY, SUBMITTED THAT THE ASSESSEE IS WILLING TO PURSUE THE APPEAL AND IT MAY BE RESTORED BACK TO THE FILE OF THE LEARNED CIT(A). 3. THE LEARNED DR, ON THE OTHER HAND, SUBMITTED THAT IN VIEW OF NON-COMPLIANCE OF THE NOTICES ISSUED, THE LD. CI T(A) IS JUSTIFIED IN DISMISSING THE APPEAL OF THE ASSESSEE. 4. WE HAVE HEARD RIVAL SUBMISSION OF THE PARTIES ON TH E ISSUE IN DISPUTE AND PERUSED THE RELEVANT MATERIAL ON REC ORD. THE LEARNED CIT(A) HAS DISMISSED THE APPEAL OBSERVING A S UNDER: 2. IN THIS CASE NOTICES FIXING THE DATE OF HEARING ON 23.03.2017 AND 29.03.2017 WERE SENT TO THE APPELLANT ON THE AD DRESS GIVEN IN APPEAL MEMO WHICH WERE RETURNED BY THE POSTAL AUTHO RITIES WITH THE REMARKS THAT NO SUCH PERSON HENCE RETURNED . 3. IN VIEW OF THE ABOVE NO MEANINGFUL PURPOSE IS TO BE SERVED BY KEEPING THE APPEAL PENDING. THE IMPUGNED ASSESSMENT ORDER IS THEREFORE CONFIRMED IN VIEW OF NON PROSECUTION OF T HE APPEAL BY THE APPELLANT. THE APPEAL OF THE APPELLANT FALLS AND IS DISMISSED. 5. IN OUR OPINION, IN TERMS OF SECTION 250(6) OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT), THE LD. CIT(A) IS R EQUIRED TO PASS REASONED ORDER ON MERIT EVEN IN THE CASE OF NONE RE PRESENTATION BY THE ASSESSEE. SINCE THIS APPEAL HAS BEEN DISMISS ED EX-PARTY WITHOUT DECIDING THE ISSUE IN DISPUTE ON MERIT, WE FEEL IT APPROPRIATE TO SET ASIDE THE IMPUGNED ORDER DATED 3 0/03/2017 AND RESTORE THIS APPEAL BACK TO THE FILE OF THE LD. CIT(A) FOR 3 ITA NO.4586/DEL./2017 PASSING A REASONED ORDER ON MERIT AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO BOTH THE ASSESSEE AND THE ASSESSING OFFICER. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH DECEMBER, 2020. SD/- SD/- (AMIT SHUKLA) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 17 TH DECEMBER, 2020. RK/- (D.T.D.S.) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI