Ram Kumar Agarwal (HUF), Uttar Pradesh V. ITO, Noida

ITA 5061/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6644 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 26 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: 2013-2014
• Appeal Filed On: 26-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: F R MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-1 : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.5061/DEL/2016 ASSESSMENT YEAR : 2013-14 RAM KUMAR AGARWAL (HUF), X-17, SECTOR-12, NOIDA, GAUTAM BUDH NAGAR, UTTAR PRADESH. PAN: AAOHR8594Q VS. ITO, WARD-3(1), NOIDA. (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 THIS APPEAL BY THE ASSESSEE RELATING TO THE ASSESS MENT YEAR 2013- 14 ARISES OUT OF THE EX-PARTE ORDER PASSED BY THE CIT (APPEALS) ON 24.06.2016. 2. GROUND NO. 3 OF THE APPEAL IS AGAINST THE PASSIN G OF EX PARTE NON- SPEAKING ORDER BY THE LD. CIT(A) DISMISSING THE APP EAL IN LIMINE . ITA NO.5061/DEL/2016 2 3. I HAVE HEARD THE LD. DR AND PERUSED THE RELEVA NT MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASESSEE DESPITE NOTICE. I, AM, THEREFORE, PROCEEDING TO DISPOSE OFF THIS APPEAL EX PARTE QUA THE ASSESSEE. IT IS NOTICED THAT THE LD. CIT(A) DISMISS ED THE APPEAL OF THE ASSESSEE IN LIMINE DUE TO NON-PARTICIPATION BY THE ASSESSEE. THE LD. CIT(A) HAS NO POWER TO DISMISS AN APPEAL IN LIMINE . EVEN IF THE ASSESSEE REMAINS ABSENT, IT IS OBLIGATORY ON THE PART OF THE LD. FIRST APPELLATE AUTHORITY TO DEAL WITH THE APPEAL ON MERITS. UNDER THESE CIRCUMSTANCES, I SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER T O HIS FILE FOR DISPOSING OF THE APPEAL AFRESH ON MERITS AS PER LAW AFTER ALLOWING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIS TICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 22.11.201 6. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 22.11.2016. DK ITA NO.5061/DEL/2016 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.