Sunil Sharma, Noida V. ITO, Noida

ITA 5160/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 4254 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 17-11-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 30-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : FRIDAY SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO.5160/DEL/2016 ASSESSMENT YEAR : 2012-13 SHRI SUNIL SHARMA, VILL.44, BHENGAL BEGAMPUR, NOIDA. PAN: AXNPS6821M VS. ITO, WARD 3(4), NOIDA. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAGHU RAJ SINGH, ADVOCATE DEPARTMENT BY : SHRI ATIQ AHMED, SR. DR ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX PARTE ORDER PASSED BY THE CIT(A) ON 24.06.2016 IN RELATION TO THE ASSE SSMENT YEAR 2012- 13. THIS IS A RECALLED MATTER INASMUCH AS AN EX PARTE ORDER PASSED BY THE TRIBUNAL EARLIER ON 17.11.2016 CAME TO BE RECALLED TODAY IN SEPARATE PROCEEDINGS. ITA NO.5160/DEL/2016 2 2. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE RELEVANT MATERIAL ON RECORD. IT IS SEEN THAT THE ASSESSEE R EMAINED ABSENT BEFORE THE LD. CIT(A), AS A RESULT OF WHICH THE APPEAL WAS DISPOSED OF EX PARTE ALBEIT ON MERITS. THE LD. AR HAS EXPLAINED REASONS FOR HIS ABSENCE DURING THE COURSE OF PROCEEDINGS BEFORE THE LD. FIR ST APPELLATE AUTHORITY. IT WAS SUBMITTED THAT SEVERAL RELEVANT SUBMISSIONS AND MATERIAL, WHICH CAN CHANGE THE COMPLEXION OF THE CASE, REMAINED UNP RODUCED. A REQUEST WAS MADE FOR GIVING ONE MORE OPPORTUNITY TO APPEAR BEFORE THE LD. FIRST APPELLATE AUTHORITY TO EXPLAIN THE CASE. NO SERIOUS OBJECTION WAS TAKEN BY THE LD. DR. 3. I AM SATISFIED WITH THE REASONS ADDUCED BY THE LD. AR FOR THE ABSENCE OF THE ASSESSEE BEFORE THE LD. CIT(A). I, THEREFORE, SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF THE LD. CIT (A) FOR DECIDING THE APPEAL AFRESH AS PER LAW, AFTER ALLOWI NG A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.5160/DEL/2016 3 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 05.01.201 8. SD/- [R.S. SYAL] VICE PRESIDENT DATED, 05 TH JANUARY, 2018. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.