Gajendra, Ghaziabad V. ITO, Ward-1(2), Ghaziabad

ITA 6417/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8699 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 05-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N S SAINI AM
• Assessee Lawyers: RAJ KUMAR AGARWAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER ITA NOS. 6417 & 6418/DEL/2018 ASSESSMENT YEAR: 2009-10 GAJENDRA H.NO. 540, OPPOSITE RAILWAY CROSSING, DUHAI, GHAZIABAD. PAN NO. ARCPG3201G VS ITO WARD 1(2) GHAZIABAD. APPELLANT RESPONDENT ASSESSEE BY SH. RAJ KUMAR AGARWAL, CA REVENUE BY SHRI N.S. SAINI, AM ORDER THESE TWO APPEALS FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF CIT(APPEALS) GHAZIABAD DATED 05.07.2018 A ND 31.07.2018 FOR THE AY 2009-10. 2. AT THE TIME OF HEARING, AR OF THE ASSESSEE SUBMI TTED THAT BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED BY T HE CIT(A) ON THE GROUND THAT THE ASSESSEE WAS SENT NOTICE FOR RE MOVING THE DEFECTS ON 25.04.2018 AND 15.05.2018 AT THE ADDRESS GIVEN IN FORM 35 FOR THE COMMUNICATION AS WELL AS THROUGH E- MAIL BUT THE ASSESSEE FAILED TO REPLY REGARDING THE CONDONATION OF DELAY. IT WAS DATE OF HEARING 08.04.2019 DATE OF PRONOUNCEMENT 08.04.2019 2 ITA NOS. 6417 & 6418/DEL/2018 SUBMITTED BY THE AR OF THE ASSESSEE THAT NOTICE WAS SENT BY THE CIT(A) AT THE FOLLOWING E-MAIL ADDRESS: [e-mail] INSTEAD OF THE FOLLOWING E-MAIL ADDRESS: [e-mail] THEREFORE, THE ASSESSEE DID NOT RECEIVE THE NOTICE AND HENCE, COULD NOT COMPLY WITH THE SAME. THEREFORE, IT WAS HIS SU BMISSION THAT THE MATTERS SHOULD BE RESTORED BACK TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION. 3. THE DR HAD NO OBJECTION TO THE ABOVE SUBMISSION OF THE AR OF THE ASSESSEE. 4. IN THE ABOVE BACKGROUND OF THE CASE, I FIND THAT THERE IS FORCE IN THE SUBMISSION OF THE DR THAT THE ASSESSEE DID N OT RECEIVE THE NOTICE OF HEARING. HENCE, IN ORDER TO RENDER SUBST ANTIAL JUSTICE, I SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTE R BACK TO HIS FILE FOR ADJUDICATING THE APPEALS OF THE ASSESSEE AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08/04/2019 SD/- (N.S. SAINI) ACCOUNTANT MEMBER DATED: 08.04.2019 3 ITA NOS. 6417 & 6418/DEL/2018 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 08/04/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 08/04/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 08/04/2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 08/04/2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 09/04/2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 09/0 4/2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER