Mrinal Roy , Delhi V. DCIT, Circle- 2, Noida

ITA 633/DEL/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5661 (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 C JAIN
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , DELHI BENCH SMC, NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO. 633/DE L./2018 ASSESSMENT YEAR : 2009-10 MRINAL ROY, 1178, SECTOR-37, NOIDA-201303 PAN : ABPPR0608F VS ITO, WARD 2(2), NOIDA (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. S.C.JAIN, 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 THE EX P ARTE ORDER PASSED BY THE LD. CIT(A)-I ON 30.11.2017 IN RELATION TO THE A SSESSMENT YEAR 2009-10. ITA NO. 633/DEL/2018 2 2. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELE VANT MATERIAL ON RECORD. IT IS NOTICED THAT THE LD. CIT(A) PASSED EX PARTE ORDER AFTER GIVING CERTAIN OPPORTUNITIES TO THE ASSESSEE. THE LD. AR E XPLAINED THE REASONS FOR NON APPEARANCE BEFORE THE LD. CIT(A), WITH WHIC H I AM SATISFIED. 3. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER AND R EMIT THE MATTER TO THE FILE OF LD. CIT(A) FOR DISPOSING OF THE APPEAL AFRE SH 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. CIT(A) 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: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(APPEALS) 5.DR: ITAT ASSISTANT REGISTRAR ITA NO. 633/DEL/2018 3 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 WHICH 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 **