LOKESH CHAND, NOIDA V. ITO, WARD- 2(1), NOIDA

ITA 4809/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4383 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 05-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: RUCHIKA JAIN F
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.4809/DEL./2018 ASSESSMENT YEAR 2009-2010 SHRI LOKESH CHAND, OLD ANAJ MANDI, DADRI, GAUTAMBUDH NAGAR, UTTAR PRADESH 203 207. PAN ABIPC1790L VS. THE INCOME TAX OFFICER, WARD-2(1), NOIDA. (APPELLANT) (RESPONDENT) FOR ASSESSEE : MS. RUCHIKA, JAIN, F.C.A. FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 11.02.2019 DATE OF PRONOUNCEMENT : 11.02.2019 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-1, NOIDA, DATED 30.03.2017, FOR THE A.Y. 2009-2010. 2. I HAVE HEARD THE LEARNED REPRESENTATIVES OF BOTH THE PARTIES AND PERUSED THE IMPUGNED ORDER. THE LD. CIT(A), IN THE ABSENCE OF ASSESSEE, DISMISSED THE APPEAL OF ASSESSEE FOR NON-PROSECUTION. 2 ITA.NO.4809/DEL./2018 SHRI LOKESH CHAND, NOIDA 2.1. ACCORDING TO SECTION 250(6) OF THE I.T. ACT, 1961, THE LD. CIT(A) IS REQUIRED TO MENTION POINT FOR DETERMINATION AND REASONS FOR DECISION IN HIS APPELLATE ORDER. EVEN IF THE ASSESSEE DID NOT APPEAR BEFORE LD. CIT(A), THE LD. CIT(A) SHOULD HAVE TO DECIDE THE APPEAL ON MERITS GIVING REASONS FOR DECISION IN THE APPELLATE ORDER. HOWEVER, THE LD. CIT(A) SIMPLY DISMISSED THE APPEAL OF ASSESSEE FOR NON- PROSECUTION. THEREFORE, THE ORDER CANNOT BE SUSTAINED IN LAW. 3. IN VIEW OF THE ABOVE, I SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A), NOIDA, AND RESTORE THE APPEAL OF ASSESSEE TO HIS FILE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE IN ACCORDANCE WITH LAW, GIVING REASONS FOR DECISION IN THE APPELLATE ORDER BY GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3 ITA.NO.4809/DEL./2018 SHRI LOKESH CHAND, NOIDA ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 11 TH FEBRUARY, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH 6. GUARD FILE // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.