Sh. Ashok Kumar Rastogi, Delhi V. ACIT, New Delhi

ITA 5606/DEL/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1220 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 06-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHIM SINGH
• Assessee Lawyers: SM MATHUR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI `A BENCH : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.5606/DEL./2012) (ASSESSMENT YEAR : 2002-03) ASHOK KUMAR RASTOGI, VS. ACIT, CIRCLE 30(1), PROP. M/S MONA FASHIONS, NEW DELHI. B-84, PREET VIHAR, DELHI. (PAN/GIR NO.AAEPR8358J) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.M. MATHUR, CA REVENUE BY : SHRI BHIM SINGH, SR.DR ORDER PER U.B.S. BEDI, JM THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)- XIX, NEW DELHI DATED 01.02.2012, RELEVANT TO ASSESS MENT YEAR 2002-03, WHEREBY BESIDES CHALLENGING THE ORDER OF CIT(A) FOR NOT AFFORDING O PPORTUNITY OF BEING HEARD, ASSESSEE HAS ALSO CHALLENGED HIS ACTION IN CONFIRMING THE AD DITION WITHOUT APPROPRIATELY DISCUSSING AND CONSIDERING THE GROUNDS RAISED. 2. AT THE VERY OUTSET, LD.AR OF THE ASSESSEE SUBMIT TED THAT DUE TO NON-SERVICE OF NOTICE OF HEARING, EX-PARTE ORDER HAS BEEN PASSED B Y THE CIT(A), BUT WITHOUT DISCUSSING, CONSIDERING AND DECIDING THE GROUNDS RAISED IN THE APPEAL, THEREFORE, HIS ORDER IS NOT SUSTAINABLE WHICH SHOULD BE SET ASIDE AND MATTER SH OULD BE REMANDED BACK TO HIS FILE FOR RE-CONSIDERATION OF THE APPEAL AND TO THIS MOVE OF THE LD.AR OF THE ASSESSEE, LD.DR DID NOT SERIOUSLY OBJECT. BUT, HE RELIED UPON THE ORDE R OF CIT(A) WITH THE REQUEST TO UPHOLD THE SAME. I.T.A. NO.5606/DEL./2012 (A.Y. : 2002-03) 2 3. WE HAVE HEARD BOTH THE SIDES, CONSIDERED THE MAT ERIAL ON RECORD AND FIND THAT ORDER IN APPEAL HAS BEEN PASSED BY THE CIT(A), WITH OUT DISCUSSING, CONSIDERING AND DECIDING THE GROUNDS ON MERITS IN THE ABSENCE OF AS SESSEE. THEREFORE, ORDER OF CIT(A) IS NOT SUSTAINABLE. AS SUCH, WHILE CONSIDERING THE AP PEAL OF THE ASSESSEE, WE SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE MATTER BACK ON HIS FILE WITH THE DIRECTION TO RE-DECIDE THE APPEAL AFRESH AFTER DIVINING DUE OPPORTUNITY TO THE ASSESSEE AS WELL AS TO THE ASSESSING OFFICER. WE HOLD AND DIRECT ACCORDINGLY. 4. AS A RESULT, THE ASSESSEE GETS ALLOWED FOR STAT ISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT SOON AFTER THE CONC LUSION OF THE HEARING ON 07.01.2013. SD/- SD/- (B.C. MEENA) (U.B.S. BEDI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: JAN. 07, 2013. *SKB* COPY FORWARDED TO:- 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT (CONCERNED) 4. THE DRP, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI. AR/ITAT