Dhiraj Jain, New Delhi V. ITO, New Delhi

ITA 6046/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4684 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 28-11-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB

Judgement Text

ITA NO.6046/D/2016 ASSESSMENT YEAR 2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 6046/DEL/2016 ASSESSMENT YEAR: 2013-14 DHIRAJ JAIN, C-37, GREEN PARK MAIN, NEW DELHI-110016 (PAN: AFKPJ9045B) VS INCOME TAX OFFICER, WARD 32(4), NEW DELHI. APPELLANT RESPONDENT ASSESSEE BY : NONE DEPARTMENT BY: MS ASHIMA NEB , SR. DR DATE OF HEARING : 30.05.2019 DATE OF PRONOUNCEMENT : 31.05.2019 O R D E R PER SUDHANSHU SRIVASTAVA, J.M. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 30.03.2016 PASSED BY THE LD. CIT(A)-11 FOR ASSESSMENT YEAR 2013-14. 2. NONE PUT IN AN APPEARANCE ON BEHALF OF THE ASSES SEE WHEN THE APPEAL WAS CALLED FOR HEARING ON 30 TH MAY, 2019 NOR ANY REQUEST FOR ADJOURNMENT WAS RECEIVED ON BEHALF OF T HE ASSESSEE APPELLANT. THEREFORE, WE ARE PROCEEDING TO DECIDE THE APPEAL EX PARTE QUA THE ASSESSEE APPELLANT. A PERUSAL OF THE IMPUGNED ITA NO.6046/D/2016 ASSESSMENT YEAR 2013-14 2 ORDER SHOWS THAT THIS APPEAL HAS BEEN DISMISSED BY THE LD. COMMISSIONER OF INCOME TAX(A) ON THE GROUND THAT TH E APPEAL HAD BEEN FILED MANUALLY INSTEAD OF BEING FILED ELEC TRONICALLY. THE APPEAL HAS BEEN DISMISSED WITHOUT EXAMINING THE CAS E OF THE ASSESSEE APPELLANT ON MERITS. THEREFORE, IT IS A C ASE FIT TO BE RESTORED TO THE FILE OF THE LD. COMMISSIONER OF INC OME TAX(A) TO BE DECIDED BY HIM ON MERITS. THE LD. SR. DR HAD NO OB JECTION TO THE APPEAL BEING RESTORED TO THE FILE OF THE LD. COMMIS SIONER OF INCOME TAX(A). ACCORDINGLY, WE RESTORE THIS FILE T O THE OFFICE OF THE LD. COMMISSIONER OF INCOME TAX(A) WITH THE DIRECTIO N TO DECIDE THE APPEAL ON MERITS AFTER GIVING DUE OPPORTUNITY T O THE ASSESSEE. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST MAY, 2019. SD/- SD/- (N.K. BILLAIYA) (SUDHANSHU SRI VASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31ST MAY ,2019 GS ITA NO.6046/D/2016 ASSESSMENT YEAR 2013-14 3 COPY FORWARDED TO: - 1) APPELLANT 2) RESPONDENT 3) CIT(A) 4) CIT 5) DR TRUE COPY BY ORDER ASSTT. REGISTRAR DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 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.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE 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