Manisha Israni, New Delhi V. ACIT, Circle-32(1), New Delhi

ITA 6356/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2889 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2014-2015
• Appeal Filed On: 13-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Application of stay
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES E : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.NO.6356/DEL./2017 ASSESSMENT YEAR 2014-2015 AND STAY APPLICATION NO.116/DEL./2018 ARISING OUT OF ITA.NO.6356/DEL./2017 - ASSESSMENT YEAR 2014-2015 MANISHA ISRANI, S-12, GREEN PARK MAIN, NEW DELHI 110 016. PAN AABPII191H VS THE ACIT, CIRCLE 32 (1), CIVIC CENTRE, J.L.N. MARG, NEW DELHI 110 002. (APPLICANT) (RESPONDENT) FOR APPLICANT : SHRI B. BHAGAT, ADVOCATE FOR RESPONDENT : SHRI S.R. SENAPATI, SR. D.R. DATE OF HEARING : 16.03.2018 DATE OF PRONOUNCEMENT : 16.03.2018 ORDER PER BHAVNESH SAINI, J.M. WITH THE CONSENT OF BOTH THE PARTIES, THE STAY APPLICATION AS WELL AS APPEAL OF THE ASSESSEE ARE D ECIDED BY THIS CONSOLIDATED ORDER. 2 ITA.NO.6356/DEL./2017 & SA.NO.116/DEL./2018 SHRI MANISHA ISRANI, NEW DELHI 2. THE ASSESSEE FILED THE APPEAL AGAINST THE ORDER OF THE LD. CIT(A)-11, NEW DELHI, DATED 16 TH AUGUST, 2017, FOR THE A.Y. 2014-2015. 3. THE A.O. PASSED THE ASSESSMENT ORDER UNDER SECT ION 143(3) DATED 21 ST DECEMBER, 2016, MAKING CERTAIN ADDITIONS TO THE RETURNED INCOME. THE ADDITIONS WERE CHALLENGED BEFORE LD. CIT(A). HOWEVER, THE ASSESSEE DID NOT APPEAR BEFORE LD. CIT(A) DESPITE SERVICE OF THE NOTICE. THE LD. CIT(A) IN TH E ABSENCE OF THE ASSESSEE WITHOUT PASSING REASONED ORDER, DISMIS SED THE APPEAL OF ASSESSEE. 4. ACCORDING TO SECTION 250(6) OF THE I.T. ACT, TH E LD. CIT(A) IS REQUIRED TO PASS REASONED ORDER EVEN IF A SSESSEE APPEARS BEFORE HIM OR NOT. THE ORDER OF THE LD. CIT (A) IN DISMISSING THE APPEAL OF ASSESSEE, IN DEFAULT OF TH E ASSESSEE, THUS, CANNOT BE SUSTAINED IN LAW. WE, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF ASSESSEE T O HIS FILE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSE E ON MERITS, STRICTLY IN ACCORDANCE WITH LAW, BY GIVING REASONAB LE, SUFFICIENT 3 ITA.NO.6356/DEL./2017 & SA.NO.116/DEL./2018 SHRI MANISHA ISRANI, NEW DELHI OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASS ESSEE IS DIRECTED NOT TO SEEK ANY ADJOURNMENT BEFORE LD. CIT (A). IN CASE, ASSESSEE WILL NOT COOPERATE WITH THE LD. CIT(A), HE IS FREE TO PASS EX-PARTE ORDER AGAINST THE ASSESSEE ON MERITS. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AND ST AY APPLICATION OF ASSESSEE HAVE BECOME INFRUCTUOUS AND DISMISSED. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES AND STAY APPLICATION OF ASSESS EE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (LP SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 16 TH MARCH, 2018 VBP/- COPY TO 1. THE APPLICANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT E BENCH, DELHI 6. GUARD FILE. 4 ITA.NO.6356/DEL./2017 & SA.NO.116/DEL./2018 SHRI MANISHA ISRANI, NEW DELHI // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.