Mrs. Rakhi Parihar, Noida V. ITO, Noida

ITA 6199/DEL/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6592 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 21-02-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 02-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Assessee Lawyers: ASHISH GOEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-I : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.6199/DEL/2016 ASSESSMENT YEAR : 2009-10 RAKHI PARIHAR, A-56, SECTOR-16, NOIDA. PAN: AHAPP0752H VS. ITO, WARD-1(3), NOIDA. (APPELLANT) (RESPONDENT) ASSESSEE BY : MS RANO JAIN, ADVOCATE & SHRI ASHISH GOEL, CA DEPARTMENT BY : SHRI F.R. MEENA, SR. DR DATE OF HEARING : 22.02.2017 DATE OF PRONOUNCEMENT : 22.02.2017 ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE CIT(A) ON 25.01.2016 IN RELATION TO THE ASSE SSMENT YEAR 2009-10. 2. I HAVE HEARD THE PARTIES AND PERUSED THE RELEVAN T MATERIAL ON RECORD. THE FIRST GROUND OF THE APPEAL IS AGAINS T NOT ITA NO.6224/DEL/2016 2 GRANTING ADEQUATE OPPORTUNITY OF HEARING BY THE LD. CIT(A). IT IS SEEN THAT THE LD. CIT(A) PASSED EX PARTE ORDER DISMISSING THE APPEAL OF THE ASSESSEE. I HAVE TAKEN INTO CONS IDERATION THE REASONS STATED BY THE LD. AR FOR NOT APPEARING BEFO RE THE LD. FIRST APPELLATE AUTHORITY, WITH WHICH I AM SATISFIE D. IN MY CONSIDERED OPINION, THE ENDS OF JUSTICE WILL MEET A DEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS R ESTORED TO THE FILE OF THE LD. CIT(A) FOR DISPOSING OF THE APP EAL AFTER ALLOWING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE . I ORDER ACCORDINGLY. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATI STICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 22.02.201 7. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 22 ND FEBRUARY, 2017. DK ITA NO.6224/DEL/2016 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.