Sahib Ali, Ghaziabad V. ITO, Ward- 2(3), Ghaziabad

ITA 6641/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9352 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 17-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER ITA NO. 6641/DEL/2018 ASSESSMENT YEAR: 2009-10 SAHIB ALI, C/O M/S SANJEEV ANAND & ASSOCIATES, 77, NAVYUG MARKET, GHAZIABAD. PAN NO. CAGPA9597Q VS ITO WARD 2(3) GHAZIABAD. APPELLANT RESPONDENT ASSESSEE BY SH. SUMIT GUPTA, CA REVENUE BY SHRI S.L. ANURAGI, SR. DR ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(APPEALS) GHAZIABAD DATED 25.07.2018. 2. AT THE OUTSET, THE LD. AR OF THE ASSESSEE SUBMIT TED THAT THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE AS THE ASSESSEE FAILED TO APPEAR BEFORE HIM ON THE DATE OF HEARING FIXED ON 19.07.2018 BY SENDING NOTICE THROUGH SPEED POST. H E SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR AS THE ASSESSEE HAD NOT RECEIVED THE NOTICE OF HEARING. HENCE, HE PRAYED T HAT THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF THE CIT(A) F OR ADJUDICATING AFRESH AFTER ALLOWING REASONABLE OPPORTUNITY OF HEA RING TO THE ASSESSEE. DATE OF HEARING 03.04.2019 DATE OF PRONOUNCEMENT 04.04.2019 2 ITA NO. 6641/DEL /2018 SAHIB ALI 3. THE LD. DEPARTMENTAL REPRESENTATIVE HAD NO OBJEC TION TO THE ABOVE SUBMISSION OF THE AR OF THE ASSESSEE. 4. IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE , I SET ASIDE THE ORDER OF THE CIT(A) AND REMAND THE MATTER BACK TO HIS FILE TO ADJUDICATE THE APPEAL OF THE ASSESSEE AFRESH AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 04/04/2019 SD/- (N.S. SAINI) ACCOUNTANT MEMBER DATED: 04.04.2019 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 6641/DEL /2018 SAHIB ALI DATE OF DICTATION 03/04/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 04/04/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 04/04 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 04/04 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 04/04 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 04/0 4 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER