Dhanpal Singh, Noida V. ITO, Ward- 1(3), Noida

ITA 624/DEL/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5659 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 29-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R MISHRA
• Assessee Lawyers: S K CHATURVEDI
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , DELHI BENCH SMC, NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO. 624/DE L./2018 ASSESSMENT YEAR : 2009-10 SH. DHANPAL SINGH 81, PARTHALA KHANJARPUR, SECTOR-122, NOIDA-201301 PAN : BAXPD6611G VS ITO, WARD 1(3), NOIDA (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. S.K.CHATURVEDI, CA REVENUE BY : SH. B.R.MISHRA, SR. DR DATE OF HEARING :19.06.2018 DATE OF PRONOUNCEMENT : 20.06.2018 ORDER PER R.S.SYAL, VICE PRESIDENT : THIS APPEAL BY THE ASSESSEE ARISES OUT OF T HE EX PARTE ORDER PASSED BY THE LD. CIT(A) ON 29.12.2017 IN RELATION TO THE ASS ESSMENT YEAR 2009-10. ITA NO. 624/DEL/2018 2 2. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELE VANT MATERIAL ON RECORD. IT IS NOTICED THAT THE ASSESSMENT ORDER IN THIS CASE WAS PASSED U/S 144 OF THE ACT. THE LD. CIT(A), TOO, PASSED EX PARTE ORDER AFTER GIVING CERTAIN OPPORTUNITIES TO THE ASSESSEE. THE LD. AR E XPLAINED THE REASONS FOR NON APPEARANCE BEFORE THE AUTHORITIES BELOW, WI TH WHICH I AM SATISFIED. I, THEREFORE, SET ASIDE THE IMPUGNED ORD ER AND REMIT THE MATTER TO THE FILE OF AO FOR FRAMING THE ASSESSMENT AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LD. AR HAS UNDERTAKEN TO EXTEND FULL CO-OPERATION TO TH E LD. AO IN THE FRESH PROCEEDINGS. 4. IN THE RESULT THE APPEAL IS ALLOWED FOR STATISTI CAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 20/06/2 018) SD/- (R.S. SYAL) VICE PRESIDENT DATED: 20/06/2018 *BINITA* COPY FORWARDED TO: ITA NO. 624/DEL/2018 3 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR DATE OF DICTATION 1 9 .06.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 1 9 .06.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 1 9 .06.2018 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 1 9 .06.2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 1 9 .06.2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 1 9 .06.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT .06.2018 DATE ON WH ICH THE FILE GOES TO THE BENCH CLERK .06.2018 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 **