Sh. Charanbir Singh Sethi, New Delhi V. DCIT, Faridabad

ITA 6556/DEL/2013

• Counselvise Citation: 655620114 RSA 2013
• Duration Of Justice: 1 year(s) 11 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 04-11-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 09-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SULEKHA VERMA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.6556/DEL/2013 ASSESSMENT YEAR : 2010-11 CHARANBIR SINGH SETHI, C-20, HAUZ KHAS, NEW DELHI. PAN: AASPS9737K VS. DCIT, CENTRAL CIRCLE-II, FARIDABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : MS DEEPASHREE RAO, CA DEPARTMENT BY : MS SULEKHA VERMA, CIT, DR DATE OF HEARING : 04.11.2015 DATE OF PRONOUNCEMENT : 17.11.2015 ORDER PER J. SUDHAKAR REDDY, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE EX PARTE ORDER PASSED BY THE CIT(A) (CENTRAL), GURGAON, DAT ED 05.09.2013 FOR THE ASSESSMENT YEAR 2010-11. ITA NO.6556/DEL/2013 2 2. AT THE OUTSET, MS DEEPASHREE RAO, THE LD. AR, SU BMITTED THAT THE ISSUES INVOLVED IN THE INSTANT APPEAL ARE COVERED B Y THE ORDER OF THE D BENCH OF THE ITAT, DELHI, PASSED IN ITA NOS.6538, 6 539 & 6540/DEL/2013 IN THE CASE OF THREE SEPARATE ASSESSE ES, WHEREIN THE APPEALS WERE RESTORED TO THE FILE OF THE FIRST APPE LLATE AUTHORITY ON THE GROUND OF NATURAL JUSTICE. 3. ON THE OTHER HAND, MS SULEKHA VERMA, THE LD. CIT , DR, FAIRLY CONCEDED THAT THE ISSUES INVOLVED IN THE PRESENT AP PEAL ARE SQUARELY COVERED BY THE ORDER OF THE TRIBUNAL CITED BY THE L D. AR. 4. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MAT ERIAL INCLUDING THE COPY OF THE ORDER OF THE TRIBUNAL AS CITED BY THE L D. AR, PLACED ON RECORD. RESPECTFULLY FOLLOWING THE ORDER OF THE TRIBUNAL, T O WHICH ONE OF US (JM) IS A PARTY, WE SET ASIDE THE ORDER OF THE CIT(A) AN D RESTORE THE ISSUES INVOLVED IN THIS APPEAL TO THE FILE OF THE FIRST AP PELLATE AUTHORITY ON THE GROUNDS OF NATURAL JUSTICE. FIRST APPELLATE AUTHORI TY IS DIRECTED TO GRANT ADEQUATE OPPORTUNITY TO THE ASSESSEE AND, THEREAFTE R, DISPOSE OF THE CASE ITA NO.6556/DEL/2013 3 BY WAY OF A SPEAKING ORDER. HE SHOULD ALSO RECORD T HE REASONS FOR UPHOLDING THE PROTECTIVE ADDITIONS. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 17 .11.20 15. SD/- SD/- [KULDIP SINGH] [J.SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, NOVEMBER, 2015. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.