Sh. Ashok Kumar Anchal, New Delhi V. ITO, New Delhi

ITA 5609/DEL/2011

• Counselvise Citation: 560920114 RSA 2011
• Duration Of Justice: 1 year(s) 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 07-10-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 13-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANURADHA MISRA
• Assessee Lawyers: KAPIL GOEL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SMT. DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-5609/DEL/2011 (ASSESSMENT YEAR-2008-09) SHRI ASHOK KUMAR ANCHAL VS. ITO 2826, SHOP NO. 12 & 13 2 ND FLOOR, WARD-28(3) BHAGWATI MARKET, PEEPAL MAHADEV NEW DELHI. HAUZ QAZI. DELHI. PAN: AEUPA8179G (APPELLANT) (RESPONDENT) ASSESSEE BY:-SH. KAPIL GOEL, ADV. REVENUE BY:-SMT. ANURADHA MISRA, CIT. DR ORDER PER R. S. SYAL, AM. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER PASSED BY THE LD. CIT (A) ON 17.8.2011 IN RELATION TO AY 2008-09. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. SHORN OF UNNECESSARY DETAILS, IT IS NOTI CED THAT THE ASSESSMENT WAS COMPLETED ALMOST EX PARTE AS THE ASSESSEE COULD NOT SUBMIT ANY DETAILS REQUIRED BY THE AO. THE IMPUGNED ORDER ALSO CAME TO BE PASSED EX PARTE, 2 DISMISSING THE APPEAL OF THE ASSESSEE. THE LD. AR S TATED THAT THE ASSESSEE WAS SUFFERING FROM CERTAIN RESPIRATORY DISEASE WHIC H PREVENTED HIM FROM ATTENDING THE PROCEEDINGS AND PRODUCING THE RELEVAN T EVIDENCE BEFORE THE AUTHORITIES BELOW. WITHOUT GOING INTO THE MERITS O F ALL THE ADDITIONS MADE AND SUSTAINED, WE ARE OF THE CONSIDERED OPINION THA T THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE AO. WE ORDER ACCORDINGL Y AND DIRECT THE AO TO FRAME ASSESSMENT DE NOVA AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LD. AR HAS UNDERTAKEN T O EXTEND FULL COOPERATION TO THE AO DURING SUCH FRESH PROCEEDINGS. 3. IN THE RESULT THE APPEAL IS ALLOWED FOR STATISTI CAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON11/10/2013. SD/- SD/- ( DIVA SINGH ) (R. S. SYAL) JUDICIAL MEMBER ACCOUNTANT ME MBER DATED: 11/10/2013 *AK VERMA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 3 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTR DATE INITIAL 1. DRAFT DICTATED ON 07-10-2013 PS 2. DRAFT PLACED BEFORE AUTHOR 08-10-2013 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER N/A JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. N/A JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. *