Sh. Simon Marandi, New Delhi V. ACIT, New Delhi

ITA 5444/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7199 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 20-06-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 08-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-I : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.5444/DEL/2014 ASSESSMENT YEAR : 2007-08 SIMON MARANDI, C/O ASHOK SIKKA (ADVOCATE), 215-216, ARA CENTRE, NEW DELHI. PAN: AAQPM4135J VS. ACIT, CENTRAL CIRCLE-7, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI DEEPAK GARG, SR. DR DATE OF HEARING : 20.06.2016 DATE OF PRONOUNCEMENT : 21.06.2016 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE EX PARTE ORDER PASSED BY THE CIT(A) ON 05.08.2014 IN RELATIO N TO THE ASSESSMENT YEAR 2007-08. ITA NO.5444/DEL/2014 2 2. I HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF TH E ASSESSEE DESPITE NOTICE. 3. SHORN OF UNNECESSARY DETAILS, IT IS OBSERVED THA T AS AGAINST THE ASSESSMENT ORDER PASSED U/S 144, THE LD. CIT(A) DIS MISSED THE ASSESSEES APPEAL IN LIMINE FOR WANT OF PRESENCE. THE CIT(A) IS NOT EMPOWERED TO DISMISS THE APPEAL IN LIMINE EVEN IF THE ASSESSEE IS ABSENT. IN SUCH A SITUATION, IT IS INCUMBENT UPON HIM TO DISPOSE OF T HE APPEAL ON MERITS EX PARTE QUA THE ASSESSEE. SINCE THE LD. CIT(A) HAS DISMISSED THE ASSESSEES APPEAL IN LIMINE , I SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO HIS FILE FOR DISPOSING OF THE APPEAL AFRE SH ON MERITS AFTER DUE OPPORTUNITY TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 21.06.20 16. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 21 ST JUNE, 2016. ITA NO.5444/DEL/2014 3 DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.