Rajesh Gupta, Delhi V. ITO, Ward- 62(2), New Delhi

ITA 5168/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8853 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 06-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDHI SRIVASTAVA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A NO.5168/DEL/2019 (ASSESSMENT YEAR 2 010-11) SH. RAJESH GUPTA 52, ANAND VIHAR, PITAMPURA, DELHI-110 034. PAN-AANPG 5093Q VS. INCOME TAX OFFICER, WARD-62(2), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY SH. VED JAIN, ADV. & SH. AKSHIT GOEL, CA RESPONDENT BY MS. NIDHI SRIVASTAVA, CIT-DR DATE OF HEARING 23.03.2021 DATE OF PRONOUNCEMENT 23.03.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAI NST ORDER DATED 16.04.2019 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-38, NEW DELHI {CIT(A)} AND PERTAINS TO ASS ESSMENT YEAR 2010-11. 2 ITA NO.5168 /DE L/2019 RAJESH GUP TA VS. ITO 2.0 AT THE OUTSET, THE LD. AUTHORIZED REPR ESENTATIVE (AR) SUBMITTED THAT THE ASSESSEES APPEAL WAS DISMISSED EXPARTE BY THE LD. CIT(A) AFTER REJECTING THE ASSESSEES APPLICATI ON FOR ADJOURNMENT. THE LD. AR SUBMITTED THAT NOT ONLY THE ASSESSEES A PPEAL WAS DISMISSED IN LIMINE , THE LD. CIT(A), WITHOUT GOING INTO THE MERITS OF THE CASE, SIMPLY RELIED ON THE FINDINGS OF THE ASSE SSING OFFICER. THE LD. AR PRAYED THAT THE ASSESSEE SHOULD BE PROVIDED WITH AN OPPORTUNITY TO PRESENT HIS CASE IN THE PROPER MANNE R SO AS TO GET JUSTICE. 3.0 ON A QUERY FROM THE BENCH, THE LD. CIT-DR HAD NO OBJECTION TO THE MATTER BEING RESTORED TO THE OFFIC E OF LD. CIT(A) FOR ADJUDICATION ON MERITS. 4.0 AFTER HAVING GONE THROUGH THE RECORDS AN D THE IMPUGNED ORDER, IN VIEW OF THE SUBSTANTIAL JUSTICE, WE DEEM IT APPROPRIATE TO RESTORE THIS APPEAL TO THE OFFICE OF LD. CIT(A) FOR BEING HEARD AFRESH AND FOR THE PURPOSES OF BEING ADJUDICATED ON MERITS AFTER GIVING 3 ITA NO.5168 /DE L/2019 RAJESH GUP TA VS. ITO PROPER OPPORTUNITY TO THE ASSESSEE TO PRESENT HIS C ASE. IT IS DIRECTED ACCORDINGLY. THE ASSESSEE IS ALSO DIRECTED TO COMPLY WITH THE FIRST APPELLATE PROCEEDINGS THIS TIME WITHOUT FA IL AND RESPOND TO THE QUERIES AND NOTICES ISSUED BY THE LD. FIRST APP ELLATE AUTHORITY IN A PROPER MANNER, FAILING WHICH THE LD. FIRST APPE LLATE AUTHORITY CAN DECIDE THE APPEAL EXPARTE THE ASSESSEE IN ACCORDANCE WITH LAW. 5.0 IN THE FINAL RESULT, THE APPEAL OF THE A SSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ABOVE DECISION WAS ANNOUNCED ON C ONCLUSION OF VIRTUAL HEARING ON 23 RD MARCH, 2021. SD/- SD/- (R.K.PANDA) (SUDHANSHU SRIVASTAVA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23/03/2021 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI