Daman Thukral, New Delhi V. ITO WARD - 50(4), New Delhi

ITA 6445/DEL/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9799 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 01-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

ITA NO.6445 /DEL/2019 SH. DAMAN THUKRAL 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-1 NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 6445/DEL/2019 A.Y.: 2014-15 SH. DAMAN THUKRAL, THUKRAL STEEL CORP. VS. INCOME TAX OFFICER, X-26, FIRST FLOOR, WARD-50(4), NEW DELHI LOHA MANDI, NARAINA, NEW DELHI (PAN:ADEPT6149G) ( APPELLANT) (RESPONDENT) ASSESSEE BY : SH. V.K. SABHALWAL, ADV DEPARTMENT B : SH. PRAKASH DUBEY, SR. DR O R D E R THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE IMPUGNED ORDER DATED 31.05.2019 PASSED BY LEARNED CIT(A)-17, NEW DELHI. 2. AT THE TIME OF HEARING, BOTH THE PARTIES AGREED THAT THE IMPUGNED ORDER DATED 31.05.2019 PASSED BY THE CIT(A)-17, IS EX PARTE AND MAY BE SET ASIDE TO THE CIT(A) TO DECIDE THE ISSUES IN DISPUTE AFRESH, AS PER LAW, AFTER GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE. 2. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, I AM OF THE VIEW THAT LEARNED FIRST APPELLATE AUTHORITY HAS PASSED IMPUGNED ORDER DATED 31.5.2019 EX PARTE WITHOUT GIVING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE THEREFORE, IN THE INTEREST OF JUSTICE, I AM SETTING ASIDE THE ISSUES IN DISPUTE TO THE LEARNED FIRST APPELLATE AUTHORITY TO DECIDE THE SAME ITA NO.6445 /DEL/2019 SH. DAMAN THUKRAL 2 AFRESH, AS PER LAW, AFTER GIVING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT TODAY I.E. ON 31.12.2020 IN THE PRESENCE OF BOTH THE PARTIES. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE: 31.12.2020 COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES