PREM LATA, PANIPAT V. ITO, WARD- 3, PANIPAT

ITA 6037/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9947 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 20-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER ITA NO.-6037/DEL/2018 ( ASSESSMENT YEAR: 2013-14) PREM LATA W/O. BALDEV RAJ, H. NO. 6, AGGARSEN COLONY, ASSANDH ROAD, PANIPAT PAN : A FLPL0826K VS ITO WARD-3 PANIPAT ASSESSEE BY SHRI J.B.SHARMA, ADV. REVENUE BY SHRI S.L.ANURAGI, SR. DR ORDER PER N.S.SAINI, ACCOUNTANT MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), KARN AL DATED 10.07.2018 FOR ASSESSMENT YEAR 2013-14. 2. LD. AR OF THE ASSESSEE SUBMITTED THAT APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 19.04.2018 AND 04.07.2018. THE CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT THE ASSESSEE FAILED TO PUT IN APPEARANCE ON THE DATES OF HEARING BY HIM. HE SUBMI TTED THAT THE ASSESSEE HAD NOT RECEIVED THE NOTICE OF HE ARING SENT BY THE CIT(A) AND THEREFORE WAS UNABLE TO APPE AR BEFORE HIM ON THE DATES OF HEARING FIXED BY THE CIT (A). DATE OF HEARING 01.04.2019 DATE OF PRONOUNCEMENT 01.04.2019 2 ITA N O. 6037/DEL/2018 HENCE, HE SUBMITTED THAT THE ORDER OF THE CIT(A) SH OULD BE SET ASIDE AND THE MATTER BE REMANDED BACK TO THE FILE OF THE CIT(A) FOR ADJUDICATING THE APPEAL OF THE AS SESSEE ON MERITS. 3. THE DEPARTMENTAL REPRESENTATIVE HAD NO OBJECTION TO THE ABOVE SUBMISSION MADE BY THE AR OF THE ASSES SEE. 4. IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE , I AM OF THE CONSIDERED VIEW THAT THE CIT(A) HAS STATE D IN HIS ORDER THAT NOTICE OF HEARING WAS SENT TO THE AS SESSEE ON 04.04.2018 AND 26.06.2018. THE CIT(A) HAS NOT STATED IN THE ORDER WHETHER THESE NOTICES WERE SERV ED ON THE ASSESSEE. IN ABSENCE OF THE SAME, IN MY CONSIDE RED OPINION, THE CIT(A) WAS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-APPEARANCE BY THE ASSESSEE ON THE DATE OF HEARINGS FIXED BY HIM. THER EFORE, I SET ASIDE THE ORDER OF THE CIT(A) RESTORED THE AP PEAL BACK TO HIS FILE FOR ADJUDICATING AFRESH AFTER ALLO WING REASONABLE AND PROPER OPPORTUNITY OF THE HEARING TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF HEARING IN THE PRESENCE OF THE PARTIES ON 1 ST APRIL, 2019. SD/- (N.S .SAINI) ACCOUNTANT MEMBER 3 ITA N O. 6037/DEL/2018 DATED: 01.04.2019 *BR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 01.04.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 01.04.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD 4 ITA N O. 6037/DEL/2018 CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER