Smt. Kusum Gupta, Delhi V. ITO, Bangalore

ITA 5840/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7441 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 08-08-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 27-10-2015
• 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.5840/DEL/2015 ASSESSMENT YEAR : 2009-10 KUSUM GUPTA, 21/4672, ANSARI ROAD, DARYA GANJ, DELHI. PAN: AAIPG1919L VS. ITO, CPC BANGALORE, BANGALORE. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI V. RAJA KUMAR, ADVOCATE DEPARTMENT BY : SHRI ANIL KUMAR SHARMA, SR. DR DATE OF HEARING : 08.08.2016 DATE OF PRONOUNCEMENT : 08.08.2016 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE EX PARTE ORDER PASSED BY THE CIT(A) ON 12.08.2015 IN RELATIO N TO THE ASSESSMENT YEAR 2009-10. ITA NO.5840/DEL/2015 2 2. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSE D THE RELEVANT MATERIAL ON RECORD. IT IS SEEN THAT THE LD. CIT(A) PASSED THE EX PARTE ORDER DISMISSING THE APPEAL OF THE ASSESSEE. THE LD. AR HAS EXPLAINED THE REASONS FOR THE ABSENCE OF THE AS SESSEE DURING THE FIRST APPELLATE PROCEEDINGS, WITH WHICH I AM SATISFIED. IN MY CONSIDERED OPINION, THE ENDS OF JU STICE WILL MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A) FO R DISPOSING OF THE APPEAL AFTER ALLOWING DUE OPPORTUNITY OF HEARIN G TO THE ASSESSEE. I ORDER ACCORDINGLY. 3. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 08.08.2 016. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 08 TH AUGUST, 2016. DK ITA NO.5840/DEL/2015 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.