Shri Nand Kishore Gupta, Noida V. ITO, Noida

ITA 5396/DEL/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5673 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 28-11-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 17-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO . 5396 /DEL/ 20 1 6 ASSESSMENT YEAR: 20 12 - 1 3 NAND KISHORE GUPTA C - 78A, SECTOR - 26 NOIDA PAN: AAIPG8378F VS. ITO, WARD - 2 ( 3 ), NOIDA ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY : SH. MOHIT KUMAR, AR DEPARTMENT BY : SH. B.R. MISHRA, SR. DR DATE OF HEARING : 21 .0 6 . 201 8 DATE OF PRONOUNCEMENT : 22 . 0 6 . 201 8 ORDER PER R.S. SYAL, VP: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDE R PASSED BY THE LEARNED CIT(A) - I , NOIDA ON 24.6.2016 IN RELATION TO ASSESSMENT YEAR 20 1 2 - 1 3 . IT IS A RECALLED MATTER INASMUCH AS THE EARLIER EX PARTE ORDER PASSED BY THE TRIBUNAL WAS SUBSEQUENTLY RECALLED ON 09.03.2018 IN MA NO.653/DEL/2017 ITA NO. 5396 /DEL/201 6 2 2. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT THE LEARNED CIT(A) PASSED AN EX PARTE ORDER QUA THE ASSESSEE BECAUSE OF NON APPEARANCE. THE LEARNED AR EXP LAINED THE REASONS FOR SUCH NON - APPEARANCE , WITH WHICH I AM SATISFIED. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER BACK TO THE FILE OF THE LEARNED FIRST APPELLATE AUTHORITY FOR DECIDING THE APPEAL AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . THE ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND JUNE , 2018. SD/ - [ R.S. SYAL ] VICE PRESIDENT DATED, 22 ND JUNE , 201 8 . SH ITA NO. 5396 /DEL/201 6 3 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR, ITAT AR, ITAT, NEW DELHI. DATE INITIAL 1. DATE OF DICTATION 21 .6.2018 PS 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 21 .6.2018 PS 3. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER JM/AM 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S. / P.S. JM/AM 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT PS/PS 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S. / P.S. PS 7. DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT PS 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 9. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER 11. DATE OF DISPATCH OF THE ORDER *