Lakhi Chand, Gautam Budh Nagar V. ITO WARD - 2(1), Noida

ITA 6419/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0501 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 31-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC-1 : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ITA.NO.6419/DEL./2019 ASSESSMENT YEAR 2010-2011 SHRI LAKHI CHAND, GEHA-TILPATBAD, SECTOR-93, NOIDA, GAUTAM BUDH NAGAR, UTTAR PRADESH PIN 201 304. PAN BEWPC3347F [ VS. THE INCOME TAX OFFICER, WARD-2(1), AAYAKAR BHAWAN, A-2D, SECTOR-24, NOIDA. U.P. PIN 201 301. ( APPELLANT ) (RESPONDENT) F OR ASSESSEE : - NONE - FOR REVENUE : MR. SRI PRAKASH DUBEY, SR.DR DATE OF HEARING : 23 . 12 .20 20 DATE OF PRONOUNCEMENT : 23 . 12 .20 20 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-1, NOIDA, DATED 03.12.2018, FOR THE A.Y. 2010-2011. 2. WE HAVE HEARD THE LEARNED REPRESENTATIVE OF THE DEPARTMENT THROUGH VIDEO CONFERENCING AND PERUSED THE MATERIAL ON RECORD. 2 ITA.NO.6419/DEL./2019 SHRI LAKHI CHAND, NOIDA, GAUTAM BUDH NAGAR, U.P. 3. BRIEFLY THE FACTS OF THE CASE ARE THAT ASSESSMENT IS FRAMED UNDER SECTION 147/144 OF THE I.T. ACT, 1961, DATED 25.10.2017. THE ASSESSEE CHALLENGED THE SAID ORDER BEFORE THE LD. CIT(A). THE LD. CIT(A) NOTED IN THE IMPUGNED ORDER THAT APPEAL IS FILED BEFORE HIM ONLINE, HOWEVER, ONLY FORM NO.35 IS AVAILABLE ON THE OFFICIAL WEBSITE OF THE DEPARTMENT. IT IS ALSO NOTED THAT COPY OF THE ASSESSMENT ORDER, DEMAND NOTICE AND CHALLAN OF THE FEES FOR FILING APPEAL IS NOT AVAILABLE ON RECORD. HE HAS, THEREFORE, ISSUED NOTICE FOR 05.09.2018 REQUIRING THE ASSESSEE TO PRODUCE ON RECORD THE AFORESAID DOCUMENTS. HOWEVER, THERE WAS NO RESPONSE. THE LD. CIT(A) FURTHER ISSUED NOTICE FOR 03.12.2018 WHICH WAS ALSO NOT COMPLIED WITH. FURTHER NOTICE WAS ISSUED FOR 17.12.2018 AND IN THE ABSENCE OF ANY REPLY FROM THE SIDE OF THE ASSESSEE, THE LD. CIT(A) NOTED THAT THE NOTICES SENT EARLIER WERE RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARKS THAT NO SUCH PERSON WAS FOUND OR THAT ASSESSEE HAS LEFT THE PREMISES. THE LD. CIT(A) NOTED THAT NO OTHER ADDRESS IS AVAILABLE ON RECORD. THEREFORE, THE LD. CIT(A) PRESUMED THAT NOTICE HAVE BEEN 3 ITA.NO.6419/DEL./2019 SHRI LAKHI CHAND, NOIDA, GAUTAM BUDH NAGAR, U.P. SERVED UPON THE ASSESSEE. THE LD. CIT(A) IN THE ABSENCE OF ASSESSEE AND IN THE ABSENCE OF AFORESAID DOCUMENTS ON RECORD NOTED THAT THE APPEAL OF ASSESSEE CANNOT BE ADMITTED, THEREFORE, APPEAL OF ASSESSEE WERE DISMISSED. 4. AFTER CONSIDERING THE SUBMISSIONS OF THE LD. D.R. THROUGH VIDEO CONFERENCING, WE ARE OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). THE OBSERVATION OF THE LD. CIT(A) CLEARLY SHOW THAT NO NOTICE HAVE BEEN SERVED UPON THE ASSESSEE FOR THE DATE FIXED BEFORE THE LD. CIT(A) FOR HEARING OF THE APPEAL. THUS, IT IS A CLEAR DENIAL OF OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. FURTHER, APPEAL OF ASSESSEE HAVE NOT BEEN DECIDED ON MERITS. IN THIS VIEW OF THE MATTER, WE SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL OF ASSESSEE TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE IN ACCORDANCE WITH LAW, BY GIVING REASONABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4 ITA.NO.6419/DEL./2019 SHRI LAKHI CHAND, NOIDA, GAUTAM BUDH NAGAR, U.P. 5. IN THE RESULT, APPEAL OF THE ASSESSEE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANIL CHATURVEDI) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 23 RD DECEMBER, 2020 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC - 1 BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR, ITAT DELHI BENCHES : DELHI.