Appeal Details
Counselvise Citation
[2016] 131 COUNSELVISE.COM (IT) 6639 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 month(s) 28 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
21-11-2016
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC 1
Next Hearing Date
21-11-2016
Assessment Year
2010-2011
Appeal Filed On
23-09-2016
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.5045/DEL/2016 ASSESSMENT YEAR : 2010-11 SUBHASH CHANDER GULATI, C-14, AJAY ENCLAVE, SUBHASH NAGAR, NEW DELHI. PAN: AAQPG1397J VS. ITO, WARD-45(4), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : NONE DATE OF HEARING : 21.11.2016 DATE OF PRONOUNCEMENT : 21.11.2016 ORDER THIS APPEAL BY THE ASSESSEE RELATING TO THE ASSESS MENT YEAR 2010-11 ARISES OUT OF THE EX-PARTE ORDER PASSED BY THE CIT (APPEALS) ON 21.07.2016. 2. HAVING GONE THROUGH THE RELEVANT MATERIAL ON REC ORD, IT IS OBSERVED THAT THE ASSESSMENT ORDER WAS PASSED EX PARTE U/S 144 OF THE ACT. THE ITA NO.5045/DEL/2016 2 ASSESSEE REMAINED ABSENT BEFORE THE LD. CIT(A) AND THE LD. FIRST APPELLATE AUTHORITY SUMMARILY DISMISSED THE ASSESSEES APPEAL WITHOUT ASSIGNING ANY DETAILED REASONS. IN THE GIVEN FACTS AND CIRCUM STANCES OF THE CASE, I AM SATISFIED THAT THE ASSESSEE HAS NOT BEEN GIVEN A FAIR OPPORTUNITY TO PUT ACROSS HIS POINT OF VIEW BEFORE THE AUTHORITIES BEL OW. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO TH E FILE OF THE AO WITH A DIRECTION TO MAKE THE ASSESSMENT AFRESH AS PER LA W AFTER ALLOWING AN ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIS TICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 21.11.201 6. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 21.11.2016. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.
