Shri Faizul, Uttar Pradesh V. ITO, Uttar Pradesh

ITA 5088/DEL/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4121 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC 3
• Next Hearing Date: 28-06-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 15-09-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJNA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 3 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 5 088 /DEL/201 4 AY: 20 09 - 10 SH. FAIZUL VS. ITO, WARD 1 188, FAISLABAD BULAND SHAHR SHIKARPUR ROAD, BULAND SHAHR U.P. UTTAR PRADESH 203 001 PAN: AARPF 2912 P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI V. RAJA KUMAR, ADV. RESPONDENT BY : SH. P.DAMKANUNJNA, SR.D.R. O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) , MEERUT DATED 11.3.2014 PERTAINING TO THE ASSESSMENT YEAR (A.Y.) 20 09 - 10. THERE IS A DELAY OF 34 DAYS IN FILING OF THE APPEAL. THE ASSESSEE FILED A PETITION FOR CONDONATION OF DELAY. AFTER PERUSING THE SAME I AM SATISFIED THAT THE ASSESSEE IS PREVENTED BY SUFFICIENT CAUSE IN FILING OF THE APPEAL ON TIME BEFORE THE ITAT. HENCE I CONDONE THE DELAY AND ADMIT THE APPEAL. 2. AFTER HEARING RIVAL CONTENTIONS I FIND THAT THE FIRST APPELLATE AUTHORITY HAS DISMISSED THIS C ASE ON THE GROUND OF NON PROSECUTION. THE MERITS WERE NOT CONSIDERED. UNDER THESE CIRCUMSTANCES I SET ASIDE THIS APPEAL TO THE FILE OF THE FIRST APPELLATE AUTHORITY FOR FRESH ADJUDICATION ON MERITS, AFTER GIVING ADEQUATE OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE FIRST APPELLATE AUTHORITY ON 23 RD AUGUST, 2016 AND OBTAIN A NOTICE OF HEARING AND, THEREAFTER COOPERATE IN DISPOSAL OF THE APPEAL. 2 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH AUGUST, 2016 . S D/ - (J. SUD HAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 10 TH AUGUST, 2016 M ANGA COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR