Shridha Sai Trading P.Ltd, New Delhi V. DCIT, Central circle, New Delhi

ITA 523/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4535 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 23-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI C.M. GARG, JUDICIAL MEMBER ITA No.523/Del/2019 Assessment Year: 2015-16 Shridha Sai Trading P. Ltd., A-213, 1 st Floor, Shanti Gopal Chamber, Vikas Marg, Shakarpur, New Delhi. PAN : AAQCS3631L Vs. DCIT, Central Circle, New Delhi. (Appellant) (Respondent) Assessee by : None Revenue by : Shri Sanjay Kumar, CIT-DR Date of Hearing : 06.07.2022 Date of Pronouncement : 22.07.2022 ORDER PER C.M. GARG, JM: This appeal filed by the assessee is directed against the order of the ld.CIT(A)-IV, Kanpur, dated 02.04.2018, relating to Assessment Year 2015-16. 2. When the appeal was taken up for hearing, neither the assessee nor his authorized representative appeared nor any adjournment application has been filed. On perusal of the record, we are in agreement with the submission of the ITA No.523/Del/2019 2 ld. Sr. DR that the assessee was not allowed due opportunity of hearing before the AO which resulted in non-filing of some relevant documents during the assessment proceedings. From a careful reading of the first appellate order, we find that the ld.CIT(A) also has passed the impugned order in haste without allowing due opportunity of hearing to explain the stand of the assessee on the grounds raised by the assessee in Form No.35. Therefore, keeping in view the submissions of the ld. Sr. DR and the orders of the authorities below, we find it just and proper restoring the matter to the file of the AO for denovo adjudication after allowing due opportunity of hearing to the assessee. 3. In the result, the appeal filed by the assessee is allowed for statistical purposes only. Order pronounced in the open court on 22.07.2022. Sd/- Sd/- (SHAMIM YAHYA) (C.M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22 nd July, 2022. dk Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi