KC Saxena, New Delhi V. ITO, New Delhi

ITA 5304/DEL/2016

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1665 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 07-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR V K CHADHA
• Keywords: Principle of natural justice; Condonation of delay
• Section: 154

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI !' !' !' !' # ## # # ## #' ' ' ' % % % % & & & & BEFORE MS. SUSHMA CHOWLA, JM & SH .R.K.PANDA, AM ' ' ' '# ## # / ITA NO.5304/DEL/2016 '' '' '' '' / ASSESSMENT YEAR: 2010-11 K C SAXENA, E-07, ARYAN NAGAR APARTMENTS, 91, I.P. EXTENSION, NEW DELHI-110092. PAN-AISPS6695M. .......... () /APPELLANT VS THE ITO, WARD-64(2), NEW DELHI. . *+() / RESPONDENT (),- / APPELLANT BY : NONE *+(),- / RESPONDENT BY : DR.V.K.CHADHA, SR.DR ,.% / DATE OF HEARING: 04.12.2019 /0,.% / DATE OF PRONOUNCEMENT: 11.12.2019 / ORDER PER SUSHMA CHOWLA, JM: THE APPEAL FILED BY ASSESSEE IS AGA INST ORDER OF CIT(A)- 21, NEW DELHI DATED 08.07.2016 RELATING TO ASSESSME NT YEAR 2010-11 PASSED U/S 154 OF THE INCOME TAX ACT, 1961 (IN SHOR T ACT). 2 ITA NO.5304/DEL/2016 ASSESS MENT YEAR: 2010-11 2. WHEN THE APPEAL WAS CALLED FOR HEARING, NONE APP EARED ON BEHALF OF THE ASSESSEE. THE APPEAL WAS EARLIER ALSO ADJOURNE D AT THE REQUEST OF THE ASSESSEE ON 17.09.2019 & 25.11.2019. ON THE PREVIO US DATE OF HEARING I.E. 25.11.2019, THE LD. COUNSEL FOR THE ASSESSEE WAS AS KED TO FILE HIS POWER OF ATTORNEY BUT TILL DATE, NO POWER OF ATTORNEY HAS BE EN FILED BY THE SAID PERSON. ACCORDINGLY, WE PROCEED TO DECIDE THE PRES ENT APPEAL EX-PARTE QUA THE ASSESSEE BUT AFTER HEARING THE LD.DR. 3. ON PERUSAL OF RECORD, WE FIND THAT THE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED IN LIMINE AS THE APPEAL WAS FILED AF TER A DELAY OF 216 DAYS BEFORE THE CIT(A). WE ALSO NOTE THAT THE ASSESSEE IS A SENIOR CITIZEN AND HAD SOME MEDICAL AILMENTS AT THE RELEVANT TIME. FO LLOWING THE PRINCIPLES OF NATURAL JUSTICE, WE DEEM IT FIT TO REMAND THE MATTE R BACK TO THE FILE OF THE CIT(A) WHO SHALL FIRST DECIDE THE PLEA OF THE ASSES SEE VIS-A-VIS CONDONATION OF DELAY IN FILING THE APPEAL LATE BEFORE HIM AND ALSO DECIDE THE ISSUE ON MERITS. REASONABLE OPPORTUNITY OF HEARING SHALL BE PROVIDED TO THE ASSESSEE IN THIS REGARD. THE ASSESSEE IS ALSO DIRE CTED TO APPEAR BEFORE THE CIT(A). THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH DAY OF DECEMBER, 2019. SD/- SD/- (R.K.PANDA) (SUSHMA CHOWL A) % % % % /ACCOUNTANT MEMBER /JUDICIAL MEMBER / ' DATED : 11 TH DECEMBER, 2019 . * AMIT KUMAR * 3 ITA NO.5304/DEL/2016 ASSESS MENT YEAR: 2010-11 ,*.232.4 COPY OF THE ORDER IS FORWARDED TO : 1. () / THE APPELLANT 2. *+() / THE RESPONDENT 3. 5 6 7 / THE CIT(A) 4. 8 5 / THE PR. CIT 5. 6. 29:*. / DR, ITAT, DELHI :';4 GUARD FILE. / BY ORDER , +2.*. // TRUE COPY // => ? , ASSISTANT REGISTRAR, ITAT, DELHI