Yuvraj Ahuja, Bareilly V. ACIT Circle-2, Moradabad

ITA 637/DEL/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 6215 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2016-2017
• Appeal Filed On: 31-05-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.637 & 638/Del/2021 Assessment Year: 2016-17 & 2017-18 Yuvraj Ahuja Kings Court, Jail Road, Civil Lines, Breily, Uttar Pradesh – 243001 PAN No.AHNPA4695F Vs ACIT Circle-2 Moradabad (APPELLANT) (RESPONDENT) Appellant None Respondent Sh. M. Baranwal, CIT (DR) Date of hearing: 17/08/2022 Date of Pronouncement: 17/08/2022 ORDER PER N.K. BILLAIYA, AM: ITA No.637/Del/2021 and 638/Del/2021 are two separate appeals by the assessee preferred against two separate orders of NFAC dated 27.02.2021 and 17.03.2021 pertaining to A.Y. 2016- 17 and 2017-18. 2 2. Since the common grievance is involved in both these appeals they are disposed of by this common order for the sake of convenience and brevity. 3. None appeared on behalf of the assessee inspite of notice, we decided to proceed exparte. The DR was heard at length. Case record carefully perused. 4. We find that the NFAC has dismissed both the appeals in limine and there is no evidence on record to show that the notice of hearing was actually served upon the assessee. 5. We are of the considered opinion that in the interest of justice both the appeals need to be restored to the files of the CIT(A)/ NFAC. We accordingly set aside both the appeals to the files of the CIT(A) / NFAC with a direction that both the appeals should be decided on merits of the case after serving a proper notice of hearing to the assessee and after affording a reasonable and sufficient opportunity of being heard to the assessee. 6. In the result, both the appeals are treated as allowed for statistical purpose. 3 7. Decision announced in the open court on 17.08.2022. Sd/- Sd/- (ANUBHAV SHARMA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:-17.08.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 17.08.2022 Date on which the typed draft is placed before the dictating Member 17.08.2022 Date on which the typed draft is placed before the Other member 17.08.2022 Date on which the approved draft comes to the Sr.PS/PS 17.08.2022 Date on which the fair order is placed before the Dictating Member for Pronouncement 17.08.2022 Date on which the fair order comes back to the Sr. PS/ PS 17.08.2022 Date on which the final order is uploaded on the website of ITAT 17.08.2022 Date on which the file goes to the Bench Clerk 17.08.2022 Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order