Pankaj Kodesia, New Delhi V. ITO, New Delhi

ITA 6586/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1430 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 26-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Keywords: Validity of assessment
• Section: 143(3); 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH F, NEW DELHI ] BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER & DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA NO. 6586/DEL/2016 ASSESSMENT YEAR: 2009-10 PANKAJ KODESIA 3/5, SARVPRIYA VIHAR, NEW DELHI, PIN: 110016 VS. ITO WARD- 12 (3) NEW DELHI PAN: AATPK8089L (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI SURENDER PAL, SR. DR DATE OF HEARING : 06-06-2019 DATE OF PRONOUNCEMENT : 06-06-2019 O R D E R PER DR.B.R.R. KUMAR, AM : THE ASSESSEE FILED APPEAL BEFORE THIS TRIBUNAL ON 26. 12.2018 INVOLVING THE GROUNDS PERTAINING TO A) VALIDITY OF ASSESSMENT ORDER PASSED U/S 143(3) READ WITH SECTION 147 AND B) ON THE ISSUE OF CASH CREDITS. 2. FROM THE RECORDS, WE FIND THAT THE LD. CIT(A) HAS D ISMISSED THE ORDER IN LIMINE AS THE ASSESSEE HAS NOT COMPLIED TO THE NOTICES ISSUED WHILE ADJUDICATING MATTER. 3. BEFORE US, THE ASSESSEE HAS TAKEN A GROUND THAT THE O RDER HAS BEEN PASSED WITHOUT AFFORDING AN OPPORTUNITY TO THE ASSESSEE.SINCE, THE MATTER HAS NOT BEEN ADJUDICATED ON MERITS BUT DISMISSED SUMMARILY, WE HE REBY REMIND THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO GIVE AN OPPORTUNITY TO T HE ASSESSEE AND TO ADJUDICATE THE MATTER ON MERITS OF THE CASE. 2 5. AS A RESULT THE APPEAL OF THE ASSESSEE IS HEREBY TREATED AS ALLOWED FOR STATISTICAL PURPOSE. THE ORDER PRONOUNCED ON THE OPEN COURT 06/06/2019. SD/- SD/- (H.S. SIDHU) (DR. B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 06/06/2019 BIDHAN BIDHAN BIDHAN BIDHAN COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI DRAFT DICTATED ON 06.06.2019 DRAFT PLACED BEFORE AUTHOR DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER APPROVED DRAFT COMES TO THE SR.PS/PS KEPT FOR PRONOUNCEMENT ON DATE OF UPLOADING ORDER ON THE WEBSITE FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK DATE OF DISPATCH OF ORDER