Rakesh Kumar Kalra, Noida V. ITO, Ward-47(3), New Delhi

ITA 4676/DEL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6895 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 19-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S R SENAPATI
• Keywords: Application of stay

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH F, NEW DELHI BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER A ND SHRI L.P. SAHU, ACCOUNTANT MEMBER S.A. NO.488/DEL/2018 AND ITA NO. 4676/DEL/2017 ASSESSMENT YEARS: 2013-14 RAKESH KUMAR KALRA, A - 107, SECTOR 46, NOIDA. (PAN :AADPK3694F) (APPELLANT) VS. INCOME - TAX OFFICER, WARD 47(3), NEW DELHI. (RESPONDENT) A PPELLANT BY SH. TARANDEEP SINGH, C.A. RE SPONDENT BY SH. S.R. SENAPATI, SR. DR ORDER PER BHAVNESH SAINI, J.M.: WE HAVE HEARD THE LEARNED REPRESENTATIVES OF BOTH T HE PARTIES AND PERUSED THE MATERIAL ON RECORD. 2. THE ASSESSEE HAS FILED THE STAY APPLICATION FOR STAY OF THE OUTSTANDING DEMAND FOR THE ASSESSMENT YEAR 2013-14. WITH THE C ONSENT OF BOTH THE PARTIES, THE APPEAL IS BEING DECIDED ALONG WITH THE STAY APPLICATION. 3. THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINS T THE ORDER OF THE LD. CIT(A)-16, NEW DELHI DATED 21.06.2017 FOR THE ASSES SMENT YEAR 2013-14. 4. THE LD. CIT(A) NOTED CERTAIN DATES OF HEARING , ON WHICH THE ASSESSEE DID NOT APPEAR BEFORE HIM FOR HEARING AND TO ARGUE THE APPEAL ON MERITS. DATE OF HEARING 20.07.2018 DATE OF PRONOUNCEMENT 20.07.2018 ITA NO. 4676/DEL/17 & SA NO. 488/DEL/2018 2 THE LD. CIT(A) NOTED THAT DESPITE GIVING OPPORTUNIT Y TO THE ASSESSEE, THERE IS NO COMPLIANCE ON THE PART OF THE ASSESSEE. THEREFOR E, THE ASSESSEE WAS NOT INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL WA S ACCORDINGLY DISMISSED. ACCORDING TO SECTION 250(6) OF THE IT ACT, THE LD. CIT(A) IS REQUIRED TO GIVE POINTS FOR DETERMINATION AND REASONS FOR DECISION I N THE APPELLATE ORDER. HOWEVER, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE FOR NON- PROSECUTION ONLY. THUS, HIS ORDER CANNOT BE SUSTAIN ED IN LAW. 5. IN VIEW OF THE ABOVE, WE SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF LD. CIT(A) WI TH THE DIRECTION TO DECIDE THE APPEAL ON MERITS STRICTLY AS PER LAW BY GIVING POINTS FOR DETERMINATION AND REASONS FOR DECISION IN THE APPELLATE ORDER. TH E LD. CIT(A) SHALL PROVIDE REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE AND THE ASSESSING OFFICER. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THE STAY APPLICATION BECOMES INFRUCTUOUS AND IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (L.P. SAHU) (BHAVNESH SA INI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20 TH JULY, 2018 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI