Shashank Mittal, New Delhi V. DCIT, Central Circle- 19 , New Delhi

ITA 6344/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7179 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 03-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c); 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 6344/Del/2018 : Asstt. Year : 2010-11 Shashank Mittal, C-3/28-29, Sector-15, Rohini, New Delhi Vs DCIT, Central Circle-19, New Delhi (APPELLANT) (RESPONDENT) PAN No. AVOPM9684P Assessee by : None Revenue by : Sh. H. K. Choudhary, CIT DR Date of Hearing: 07.03.2022 Date of Pronouncement: 10.03.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of the ld. CIT(A)-27, New Delhi dated 14.12.2016. 2. The Assessment Order passed u/s 143(3) of the Income Tax Act, 1961 on 28.03.2013 determining the assessed income at Rs.38,06,701/- against the returned income of Rs.2,35,300/. Subsequently, penalty u/s 271(1)(c) has been levied vide order dated 30.03.2015. 3. Aggrieved, the assessee filed appeal before the ld. CIT(A). The ld. CIT(A) issued notices on 21.09.2015, 13.10.2015, 11.05.2016, 12,09.2016 and 24.11.2016. Nobody responded to the notices issued by the ld. CIT(A). The ld. CIT(A) passed an ITA No. 6344/Del/2018 Shashank Mittal 2 ex-parte order summarily dismissing the appeal of the assessee. Since, the matter has not been examined on merits, keeping in view with the judgment of Hon’ble Bombay High Court in the case of CIT, Central, Nagpur Vs. P.K. Luthra (HUF) 69 Taxman 407, we hereby remand the matter to the file of the ld. CIT(A) to pass an order on merits of the issue. 4. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 10/03/2022. Sd/- Sd/- (Saktijit Dey) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 10/03/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR