Late Shri H C Arya L/H Mrs. Mithlesh Arya, New Delhi V. ITO, New Delhi

ITA 5098/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6687 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 16-11-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 27-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-1 : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.5098/DEL/2016 ASSESSMENT YEAR : 2007-08 LATE SHRI H.C. ARYA L/H MRS. MITHLESH ARYA, C/O ATUL PURI & COMPANY, CAS, FIRST FLOOR, 121, SHANKAR ROAD MARKET, NEW DELHI. PAN: BITPA1812Q VS. ITO, WARD-43(5), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ATUL PURI, FCA DEPARTMENT BY : SHRI ANIL SHARMA, SR. DR DATE OF HEARING : 16.11.2016 DATE OF PRONOUNCEMENT : 16.11.2016 ORDER THIS APPEAL BY THE ASSESSEE RELATING TO THE ASSESS MENT YEAR 2007- 08 ARISES OUT OF THE EX-PARTE ORDER PASSED BY THE CIT (APPEALS) ON 21.07.2016. 2. GROUND NO. 1 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.5098/DEL/2016 2 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND GO ING THROUGH THE MATERIAL ON RECORD, IT IS NOTICED THAT THE LD. CIT( A) DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE DUE TO NON-PARTICIPATION BY THE ASSESSEE. THE LD. CIT(A) HAS NO POWER TO DISMISS THE APPEAL IN LIMINE . EVEN IF THE ASSESSEE REMAINS ABSENT, IT IS OBLIGATORY ON THE PA RT OF THE LD. FIRST APPELLATE AUTHORITY TO DEAL WITH THE APPEAL ON MERI TS. THE LD. AR HAS STATED THE REASONS WHICH LED TO THE ABSENCE OF THE ASSESSEE DURING THE COURSE OF THE FIRST APPELLATE PROCEEDINGS, WITH WHI CH I AM SATISFIED. UNDER THESE CIRCUMSTANCES, I SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE LD. CIT (APPEALS) FOR DISPOSING OF TH E APPEAL AFRESH 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 16.11.201 6. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 16.11.2016. DK ITA NO.5098/DEL/2016 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.