Sh. Subhash Chander Gulati, New Delhi V. ITO, New Delhi

ITA 5046/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6646 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 22-11-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 23-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-1 : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.5046 TO 5052/DEL/2016 ASSESSMENT YEARS : 2010-11, 2010-11, 2011-12, 2011- 12, 2011-12, 2012-13 & 2012-13 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 : SHRI F.R. MEENA, SR. DR DATE OF HEARING : 22.11.2016 DATE OF PRONOUNCEMENT : 22.11.2016 ORDER THESE APPEALS BY THE ASSESSEE RELATING TO THE ASSE SSMENT YEARS 2010-11, 2011-12 & 2012-13 ARISE OUT OF THE SEPARAT E EX-PARTE ORDERS PASSED BY THE CIT (APPEALS) ON 21.07.2016 CONFIRMIN G ASSESSMENTS AND ITA NOS.5046 TO 5052/DEL/2016 2 PENALTIES IMPOSED U/SS 271(1)(B) AND 271(1)(C) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER ALSO CALLED `THE ACT). 2. I HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE DESPITE NOTICE. I AM, THEREFORE, PROCEEDING TO DISPOSE OF T HESE APPEALS EX PARTE QUA THE ASSESSEE. 3. HAVING GONE THROUGH THE RELEVANT MATERIAL ON RECORD, IT IS OBSERVED THAT IN THESE CASES, THE ASSESSMENT ORDERS U/S 144 OF THE ACT AND PENALTY ORDERS U/S 271(1)(C) & 271(1)(B) OF THE ACT WERE PA SSED EX PARTE . THE ASSESSEE REMAINED ABSENT BEFORE THE LD. CIT(A) AS W ELL AND THE LD. FIRST APPELLATE AUTHORITY SUMMARILY DISMISSED THE ASSESSE ES APPEALS WITHOUT ASSIGNING ANY DETAILED REASONS. IN THE GIVEN FACTS AND CIRCUMSTANCES 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 BELOW. I, THEREFORE, SET ASIDE THE IMPUGNED ORDERS AND REM IT THE MATTER TO THE FILE OF THE AO WITH A DIRECTION TO MAKE THE ASSESSMENTS/ PASS THE PENALTY ITA NOS.5046 TO 5052/DEL/2016 3 ORDERS AFRESH AS PER LAW, AFTER ALLOWING AN ADEQUAT E OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, THE APPEALS ARE ALLOWED FOR STATI STICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 22.11.20 16. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 22.11.2016. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.