Sewa Ram, Ghaziabad V. ITO, Ward-3(4), Noida

ITA 5653/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3024 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 28-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VED PRAKASH MISHRA
• Assessee Lawyers: K P GARG

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.5653/DEL./2019 ASSESSMENT YEAR 2010-11 SEWA RAM D-106, NIRALA EDEN PARK, AHINSA KHAND-II, INDIRAPURAM, GHAZIABAD. PAN NO. ABSPR5802L VS. I NCOME TAX OFFICER, WARD 3(4), NOIDA (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI K.P. GARG, CA FOR REVENUE : SHRI VED PRAKASH MISHRA, SR. DR DATE OF HEARING : 23.11 .2 020 DATE OF PRONOUNCEMENT : 23.11 .20 20 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(APPEALS)-1, NOIDA DATED 28.12.2018 FOR AY 2010-11. 2. I HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PAR TIES AND PERUSED THE ORDERS OF AUTHORITIES BELOW. 3. IN THIS CASE, THE LD. CIT(A) WHILE DOWNLOADING F ORM NO. 35 NOTED THAT THE IMPUGNED ASSESSMENT ORDER, COPY O F THE 2 ITA.NO.5653/DEL./2019 DEMAND NOTICE AND CHALLAN FOR FILING FEES BEFORE HI M ARE NOT AVAILABLE ON RECORD. ASSESSEE WAS DIRECTED TO PLAC E THE SAME ON RECORD FOR HIS CONSIDERATION. THEREAFTER, APPEA L WAS POSTED MANY TIMES FOR HEARING AND NOTICES WERE SENT TO ASS ESSEE BUT THE SAME WAS RETURNED UN-SERVED BY THE POSTAL AUTHO RITIES THAT NO SUCH PERSON WAS FOUND AT THE GIVEN ADDRESS. THE LD. CIT(A) IN ABSENCE OF ASSESSEE PROCEEDED WITH THE MA TTER AND DISMISSED THE APPEAL OF ASSESSEE. 4. AFTER HEARING LD. REPRESENTATIVES OF BOTH THE PA RTIES, I AM OF THE VIEW THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). LD. COUNSEL FOR ASSESSEE POINTE D OUT THAT ALONG WITH FORM NO. 35 ASSESSEE FILED COPY OF THE I MPUGNED ASSESSMENT ORDER AND IN THE FORM NO. 35 ITSELF THE DATE OF FILING OF THE APPELLATE FEE ALONG WITH BSR CODE LINKS MENT IONED. DEMAND NOTICE IS ALSO ATTACHED WITH FORM NO. 35. T HESE FACTS WOULD CLEARLY SHOW THAT OBSERVATION OF THE LD. CIT( A) FOR DISMISSING THE APPEAL OF ASSESSEE ARE NOT CORRECT. LD. COUNSEL FOR ASSESSEE FURTHER POINTED OUT THAT ASSESSEE HAS NOT RECEIVED 3 ITA.NO.5653/DEL./2019 ANY NOTICE FROM THE OFFICE OF THE LD. CIT(A) FOR HE ARING ON ANY OF THE ABOVE OBJECTIONS OR DECIDING THE APPEAL ON T HE MERITS. THIS SUBMISSION OF THE LD. COUNSEL FOR ASSESSEE FIN D SUPPORT FROM THE OBSERVATIONS OF THE LD. CIT(A) THAT NO NOT ICE HAS BEEN SERVED UPON THE ASSESSEE FOR HEARING OF THE APPEAL. THEREFORE, IT IS A CLEAR CASE OF DENIAL OF OPPORTUNITY TO THE ASSESSEE FOR HEARING OF THE APPEAL AND PRINCIPLE OF NATURAL JUST ICE HAS ALSO BEEN VIOLATED. THUS, THE ORDER OF THE LD. CIT(A) C ANNOT BE SUSTAINED IN LAW. IN VIEW OF THE ABOVE, I SET ASID E THE IMPUGNED ORDER OF LD. CIT(A) AND RESTORE THE APPEAL OF ASSESSEE TO HIS FILE WITH DIRECTION TO RE-DECIDE TH E APPEAL OF ASSESSEE ON MERITS GIVING REASONABLE, SUFFICIENT OP PORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED 23.11.2020 4 ITA.NO.5653/DEL./2019 *KAVITA ARORA COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.