Vidya Sagar Dwivedi, Ghaziabad V. ITO WARD - 2(5), Ghaziabad

ITA 487/DEL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1719 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 27-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI SMC-1 BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI O.P.KANT, ACCOUNTANT MEMBER ITA NO.487/DEL/2020 ASSESSMENT YEAR : 2011-12 VIDYA SAGAR DWIVEDI, FH-1, SANTI NAGAR, DWIVEDI MARKET, NANDGRAM, ASHRAM ROAD, GHAZIABAD UTTAR PRADESH-201003. PAN-AKVPD5006C VS ITO, WARD-2(5), GHAZIABAD. APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY SH. R.K.GUPTA, SR.DR DATE OF HEARING 28.06.2021 DATE OF PRONOUNCEMENT 02 .07.2021 ORDER PER KUL BHARAT, JM : THIS APPEAL FILED BY THE ASSESSEE FOR THE ASSESSMEN T YEAR 2011-12 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), GHAZI ABAD DATED 29.11.2019. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL :- 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE AND IN LAW THE LD.CIT(APPEALS) ERRED IN: I. DISMISSING THE APPEAL BEING NON-MAINTAINABLE WIT HOUT PROVIDING DUE AND ADEQUATE OPPORTUNITY OF HEARING. II. CONFIRMING THE ADDITION OF RS.12,98,030/- MADE BY THE ASSESSING OFFICER. III. APPEAL WAS FILED AFTER GETTING THE CERTIFIED C OPIES OF ASSESSMENT ORDER AND NOTICE OF DEMAND AS ORIGINALLY THE SAME WERE NOT RECEIVED BY THE ASSESSEE. IV. THERE WAS NO ADMITTED TAX AND EVEN DISPUTED TAX WAS DEPOSITED IN FULL. DISMISSAL OF APPEAL AS DEFECTIV E UNDER SECTION 249(4) IS AGAINST THE FACTS OF THE CASE. ITA NO. 487/DEL/2020 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, IT IS SEEN THAT THE APPEAL OF THE ASSESSEE WAS REJECTED ON THE GROUND OF DELAY BY LD.CIT(A). IT IS ALSO NOTICED T HAT LD.CIT(A) HAS RECORDED THAT NO APPLICATION SEEKING CONDONATION OF DELAY WA S FILED BY THE ASSESSEE. FURTHER, IT IS ALSO NOTICED THAT LD.CIT(A) HAS RECO RDED THAT THE ASSESSEE HAD NOT MADE PAYMENT OF TAXES AS PER THE PROVISION OF S ECTION 249(4) OF THE INCOME TAX ACT, 1961 (THE ACT). HOWEVER, THE ASS ESSEE HAS TAKEN A CATEGORIC GROUND NO.(IV) STATING THAT THERE WAS NO ADMITTED TAX AND EVEN DISPUTED TAX WAS DEPOSITED IN FULL. 3. LD. SR. DR SUBMITS THAT HE HAS NO OBJECTION IF T HE APPEAL IS RESTORED TO THE FILE OF LD.CIT(A) FOR CONSIDERING THE APPEAL AFRESH AND GIVING OPPORTUNITY FOR FILING APPLICATION FOR CONDONATION OF DELAY. 4. CONSIDERING THESE FACTS, WE SET ASIDE THE ORDER OF LD.CIT(A) AND RESTORE THE APPEAL TO THE FILE OF LD. CIT(A) FOR DE CISION AFRESH AND THE ASSESSEE WOULD FILE APPLICATION SEEKING CONDONDAITO N OF DELAY. THE LD. CIT(A) MAY CONDONE THE DELAY AFTER CONSIDERING THE SUBMISSIONS MADE IN APPLICATION. THUS, GROUNDS RAISED BY THE ASSESSEE A RE ALLOWED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. ABOVE DECISION WAS PRONOUNCED ON CONCLUSION OF VIRT UAL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 02 ND JULY, 2021. SD/- SD/- (O.P.KANT) (KUL B HARAT) ACCOUNTANT MEMBER JUDICIA L MEMBER *AMIT KUMAR* ITA NO. 487/DEL/2020 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI