Mohd. Yamin, New Delhi V. ITO Ward 28(2), New Delhi

ITA 497/DEL/2023

AI Insights

The case involves an appeal by Mohd. Yamin against the order of the ld. CIT(A)/NFAC, New Delhi, dated 30.12.2022, concerning the assessment year 2017-18. The primary issue arose when the assessee requested a personal hearing via video conference, which was scheduled by the ld. CIT(A). However, the assessee did not attend the scheduled video conference, leading to the CIT(A) passing an order in his absence. The Income Tax Appellate Tribunal found it appropriate to remand the matter back to the CIT(A) for a fresh adjudication, allowing the assessee another opportunity to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 302376 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 01-11-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 23-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ADJOURNMENT APPLICATION BY
• Keywords: Non compliance

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH DELHI BEFORE: DR. B.R.R. KUMAR, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.497/Del/2023 (Assessment Year: 2017-18) Mohd. Yamin, Shop No. 13, Okhla Sabzi Mandi, Okhla, New Delhi 110020 Vs. ITO, Ward 28(2), Delhi PAN/GIR No. AAAPY 607 E (Appellant) .. (Respondent) Assessee by Shri Sachin Agarwal, CA Revenue by Adjournment application by Sr. DR Date of Hearing 02/11/2023 Date of Pronouncement 06/11/2023 O R D E R PER DR. B.R.R. KUMAR : The present appeal has been filed by the assessee against the order of ld. CIT(A)/NFAC, New Delhi dated 30.12.2022. 2. Most relevant facts of the appeal are that the assessee sought personal hearing through video conference before the ld. CIT(A). The ld. CIT(A) rightly granted the opportunity of video conference fixing the date of conference on 30.12.2022 at 3.30 PM. We have gone through the letter of adjournment dated 27.12.2022 filed by the assessee seeking another date for video conference. However, the ld. CIT(A) held that on the schedule date and time the assessee did not attend the video conference on 30.12.2022 at 3.30 PM and passed the order on 30.12.2022 at 05.26 PM hence we hold that this is a fit case to remand the matter to ld. CIT(A) for adjudication de novo after ITA No.497/Del/2023 Mohd. Yamin 2 affording an opportunity to the assessee to represent the case. The ld.CIT(A) would be at liberty to initiate penalty/prosecution proceedings in case of non compliance to the notices issued. The assessee shall promptly comply to the notices issued by the authorities from time to time. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 06/11/2023. Sd/- (YOGESH KUMAR US) Sd/- (DR.B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated 06/11/2023 NV Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT,Delhi 1. The Appellant 2. The Respondent. 3. The CIT(A), Delhi. 4. CIT 5. DR, ITAT, Delhi 6. Guard file. //True Copy//