Sushil Kumar Aggarwal, Delhi V. ITO, Ward-45(2), New Delhi

ITA 6143/DEL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9683 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 26-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: EKTA VISHNOI
• Assessee Lawyers: DIVYAM MITTAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER I.T.A. NO. 6143/DEL/2018 ASSESSMENT YEAR: 2013-14 SUSHIL KUMAR AGGARWAL, VS. ITO, WARD 45(2), J-5/164, RAJOURI GARDEN, NEW DELHI DELHI (PAN: AAFPA0381D) (ASSESSEE) (RESPONDENT) ASSESSEE BY : SH. DIVYAM MITTAL, CA REVENUE BY : MS. EKTA VISHNOI, SR. DR. ORDER THIS APPEAL IS FILED BY ASSESSEE AGAINST THE ORDER DATED 29.06.2018 PASSED BY THE LD. CIT(A)-15, NEW DELHI RELATING TO ASSESSMENT YEAR 2013-14. 2. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE N OT DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF BREVITY. 3. DURING THE HEARING, LD. COUNSEL FOR THE ASSESSEE HAS STATED THAT LD. CIT(A) HAS NOT GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE FOR SUBSTANTIATING THE CLAIM TO THE ASSESSEE AND PASSE D THE EXPARTE ORDER WITHOUT HEARING THE ASSESSEE. HENCE, HE REQUESTE D THAT THE ISSUES IN DISPUTE MAY BE REMITTED BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME AFRESH, AS PER LAW AFTER GIVING ADEQUATE OPPOR TUNITY OF BEING HEARD TO THE ASSESSEE. 4. ON THE CONTRARY, LD. DR DID NOT RAISE ANY SER IOUS OBJECTION ON THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE. 5. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE RE CORDS, I FIND THAT ASSESSEE REMAINED NON-COOPERATIVE BEFORE THE LD. CI T(A). KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND IN THE 2 INTEREST OF JUSTICE, THE ISSUES IN DISPUTE REQUIRES TO BE ADJUDICATED BY THE LD. CIT(A), AFRESH. THEREFORE, I REMIT BACK THE ISS UES IN DISPUTE TO THE FILES OF THE LD. COMMISSIONER OF INCOME TAX (APPEAL S) FOR HEARING ON 05.11.2019 AT 10.00 AM WITH THE DIRECTIONS TO DECIDE THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS MADE CLEAR THAT NO NOTICE FOR HEARING WILL BE ISSUE D BY THE LD. CIT(A). ASSESSEE IS ALSO DIRECTED THROUGH HIS COUNSEL TO AP PEAR BEFORE THE LD. CIT(A) ON 05.11.2019 AT 10.00 AM FOR HEARING TO SUBSTANTIATE HIS CASE AND DID NOT TAKE ANY UNNECESSARY ADJOURNMENT IN THE CASE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 25/09/2019. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE25/09/2019 SRB COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES 3