Priyanka Garg, Meerut V. ITO, Ward- 2(1), Meerut

ITA 49/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7016 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 03-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: V K GOEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.49/DEL./2018 ASSESSMENT YEAR 2009-2010 SMT. PRIYANKA GARG, MEERUT. C/O. SHRI VINOD KUMAR GOEL, 282, BOUNDARY ROAD, CIVIL LINES, MEERUT. PAN AFAPG5753R VS. THE INCOME TAX OFFICER, WARD-2(1), MEERUT. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI V.K. GOEL, ADVOCATE FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 1 0.0 7 .2018 DATE OF PRONOUNCEMENT : 10 .0 7 .2018 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), MEERUT, DATED 07.12.20 17, FOR THE A.Y. 2009-2010. 2. AFTER CONSIDERING THE RIVAL SUBMISSIONS, I AM O F THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT TH E LEVEL OF THE LD. CIT(A). THE LD. CIT(A) NOTED FOUR DATES OF HEAR ING IN THE APPELLATE ORDER, ON WHICH DATE, NONE ATTENDED BEFOR E HIM ON 2 ITA.NO.49/DEL./2018 SMT. PRIYANKA GARG, MEERUT. BEHALF OF THE ASSESSEE. THE HEARING TOOK PLACE WITH IN ONE MONTH ON ALL THE FOUR DATES OF HEARING. LEARNED COUNSEL F OR THE ASSESSEE SUBMITTED THAT SINCE HE WAS OPERATED UPON WHEN THE CASE WERE TAKEN-UP FOR HEARING BEFORE LD. CIT(A), T HEREFORE, HE COULD NOT MOVE ADJOURNMENT PETITION BEFORE HIM AND SUBMITTED THAT ASSESSEE WOULD NOT REPEAT THE SAME MISTAKE. TH EREFORE, MATTER MAY BE REMANDED TO THE LD. CIT(A) FOR DECIDI NG THE APPEAL OF ASSESSEE ON MERITS. 3. THE LD. D.R. DID NOT DISPUTE THAT MATTER MAY BE REMANDED TO THE LD. CIT(A) IN SUCH CIRCUMSTANCES. 4. CONSIDERING THE ABOVE FACTS, I AM SATISFIED THA T ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT A PPEARING BEFORE THE LD. CIT(A). FURTHER, THE APPEAL OF ASSES SEE HAS NOT BEEN DECIDED ON MERITS BECAUSE IT WAS DISPOSED OFF IN THE ABSENCE OF THE ASSESSEE. THE MATTER, THEREFORE, REQ UIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). I, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND REST ORE THE APPEAL OF ASSESSEE TO HIS FILE FOR DECISION AFRESH IN ACCORDANCE 3 ITA.NO.49/DEL./2018 SMT. PRIYANKA GARG, MEERUT. WITH LAW, BY GIVING REASONABLE, SUFFICIENT OPPORTUN ITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) DELHI, DT. 10 TH JULY, 2018. JUDICIAL MEMBER VBP/- COPY TO 1. THE 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.