SANJAY KUMAR, NEW DELHI V. ITO, WARD- 31(2), NEW DELHI

ITA 6038/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9943 (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: 2010-2011
• Appeal Filed On: 20-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: L K PAONAM; V P CHAWLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER ITA NO.-6038/DEL/2018 ( ASSESSMENT YEAR: 2010-11) SANJAY KUMAR 128, DDA FLATS, SAFDARJUNG ENCLAVE, NEW DELHI PAN : AXEPK7843A VS ITO WARD-31(2) NEW DELHI ASSESSEE BY SHRI L.K.PAONAM AND SHRI V.P. CHAWLA, 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)-11, N EW DELHI DATED 18.07.2018 FOR ASSESSMENT YEAR 2010-11. 2. LD. AR OF THE ASSESSEE SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 13.04.2018 AN D 10.05.2018. THE CIT(A) OBSERVED THAT THERE WAS NO COMPLIANCE TO THE NOTICE SENT THROUGH E-MAIL ON DATE OF HEARING 01.04.2019 DATE OF PRONOUNCEMENT 01.04.2019 2 ITA N O. 6038/DEL/2018 13.04.2018 FOR HEARING OF THE APPEAL ON 07.05.2018. HE FURTHER OBSERVED THAT NO RESPONSE TO THE NOTICE DAT ED 10.05.2018 FIXING THE HEARING ON 06.06.2018 ON A RE QUEST OF THE ASSESSEE HEARING WAS ADJOURNED TO 10.07.2018 AND ON THAT DATE THERE WAS NO COMPLIANCE. THEREFORE THE APPEAL OF THE ASSESSEE WAS DISMISSED. 3. THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE SUBMITTED THAT ON 10.07.2018 THE DATE FIXED FOR HEA RING ASSESSEE HAD REQUESTED FOR ADJOURNMENT. THE CIT(A) HAS NOT REJECTED THE SAID APPLICATION BUT DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. HE SUBMITT ED THAT IN THE INTEREST OF JUSTICE THE MATTER SHOULD B E REMANDED BACK TO HIS FILE FOR ADJUDICATING THE APPE AL ON MERITS. 4. THE DEPARTMENTAL REPRESENTATIVE HAD NO OBJECTION TO THE ABOVE SUBMISSION OF THE AR OF THE ASSESSEE. 5. IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE , I AM OF THE CONSIDERED OPINION THAT IN ORDER TO RENDE R SUBSTANTIAL JUSTICE TO THE ASSESSEE THE APPEAL SHOU LD BE RESTORED BACK TO THE FILE OF THE CIT(A) FOR ADJUDIC ATION AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPORTU NITY OF THE HEARING TO THE ASSESSEE. I, THEREFORE, SET ASID E THE ORDER OF THE CIT(A) AND REMAND THE MATTER BACK TO H IS FILE FOR ADJUDICATING THE APPEAL OF THE ASSESSEE AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF THE H EARING TO THE ASSESSEE. 3 ITA N O. 6038/DEL/2018 6. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 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 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 4 ITA N O. 6038/DEL/2018 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 CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER