Sh. Rajeev Kumar Maan, Meerut V. ACIT, Meerut

ITA 6627/DEL/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6944 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 05-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHEODAN SINGH BHADORIA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH MEERUT CAMP, NEW DELHI BEFORE SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI , ACCOUNTANT MEMBER ITA NO. 66 27/DEL./2014 ASSESSMENT YE AR : 2010-11 RAJEEV KUMAR MAAN VS. ACIT S/O. RAJPAL MAAN, CIRCLE-2 C/O. C.L. GUPTA MEERUT & ASSOCIATES PVT. LTD. 115, CHAPPLE STREET MEERUT PAN AIBPM3833G SSESSEE BY : SH. RAVINDRA AGGARWAL , ADV. , ROHIT AGGARWAL , CA REVENUE BY : SH. SHEODAN SI NGH BHADORIA, SR. DR DATE OF HEARING : 16/12/2015 DATE OF PRONOUNCEMENT : 12.02.2016 ORDER PER I.C.SUDHIR, J.M. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AG AINST ORDER OF CIT(A)- MEERUT DATED 04.09.2014 AND PERTAINS TO ASSESSMENT YEAR 2010-11. 2. THE ASSESSEE HAS QUESTIONED ACTION OF THE LD. C IT(A) WHEREBY THE LD. CIT(A) HAS DISMISSED THE APPEAL IN DEFAULT WITHOUT AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. THE LD. SR. DR ON THE OTHER HAND OPPOSED THE GR OUND ON THE BASIS THAT DESPITE OPPORTUNITIES GIVEN TO THE ASSESSEE THE ASS ESSEE DID NOT BOTHER TO CO- OPERATE WITH THE LD. CIT(A). ITA NO.6627/DEL/2014 RAJEEV KUMAR MAAN 2 4. AFTER HAVING GONE THROUGH THE FIRST APPELLATE O RDER, WE FIND THAT INITIALLY HEARING OF THE APPEAL WAS FIXED ON 12.8.2 014 AT 12.30 PM VIDE NOTICE DATED 17.7.2014. IN RESPONSE THE ASSESSEE SOUGHT AD JOURNMENT AND THE HEARING WAS ACCORDINGLY ADJOURN TO 3.9.2014. SINCE ON THESE DATES NO COMPLIANCE WAS MADE, THE LD. CIT(A) DISMISS THE APPEAL IN DEFAULT. THERE IS NO DISPUTE THAT THE ASSESSEE SHOULD HAVE COOPERATED WITH THE FIRST APPE LLATE AUTHORITY IN DISPOSAL OF THE APPEAL BUT AT THE SAME TIME IN SUCH A SITUATION WHEN THE LD. CIT(A) WAS NOT GETTING COOPERATION FROM THE ASSESSEE, HE WAS SUPPO SED TO DECIDE THE APPEAL ON THE BASIS OF MATERIAL AVAILABLE ON RECORD INSTEAD O F DISMISSING THE APPEAL IN DEFAULT. WE, THUS, NOW INTEREST OF JUSTICE SET ASID E THE MATTER TO THE FILE OF THE LD. CIT(A) TO DECIDE THE APPEAL ON ITS MERITS AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO D IRECTED TO COOPERATE WITH THE FIRST APPELLATE AUTHORITY IN TIMELY DISPOSAL OF THE APPEAL. THE GROUNDS ARE THUS, ALLOWED FOR STATISTICAL PURPOSES. 5. IN RESULT APPEAL IS ALLOWED FOR STATISTICAL PUR POSES. (ORDER PRONOUNCED IN THE COURT ON 12/02/2016 ). SD/- SD/- (PRASHANT MAHARISHI) (I.C.SUDHIR) ACCOUNTANT MEMEBR JUDICIAL MEM BER DATED: 12 / 02/2016 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITA NO.6627/DEL/2014 RAJEEV KUMAR MAAN 3 DATE INITIAL 1. DRAFT DICTATED ON 12.02.2016 2. DRAFT PLACED BEFORE AUTHOR 12.02.2016 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.