Parveen Sharma, Noida V. ITO, Ward-2(5), Noida

ITA 6653/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9355 (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
• Assessee Lawyers: CHAMAN SINGH
• 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. 6653/DEL/2018 ASSESSMENT YEAR: 2009-10 PARVEEN SHARMA B-6 (BASEMENT), J S ARCADE, NEAR BIKANERVALA, OPP. METRO PILLAR NO. 65, SECTOR-18, NOIDA, UTTAR PRADESH. PAN NO. BFBPK6039J VS ITO WARD 2(5) NOIDA APPELLANT RESPONDENT ASSESSEE BY SH. CHAMAN SINGH, CA REVENUE BY SHRI S.L. ANURAGI, SR. DR ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(APPEALS)-1, NOIDA DATED 28.03.2018. 2. AT THE OUTSET, LD. AR OF THE ASSESSEE SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE CIT(A) ON THE GROUND THAT THE APPEAL WAS FIXED FOR HEARING ON 14.03.2018 AND 27.03.2018 WHEN NONE APPEARED ON BEHALF OF THE ASSE SSEE. IT WAS SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR AS NOT ICE OF HEARING DATE OF HEARING 03.04.2019 DATE OF PRONOUNCEMENT 04.04.2019 2 ITA NO. 6653/DEL /2018 PARVEEN SHARMA WAS NOT RECEIVED BY HIM. HENCE, IT WAS PRAYED THAT THE MATTER SHOULD BE RESTORED TO THE FILE OF THE CIT(A) FOR AD JUDICATING THE APPEAL OF THE ASSESSEE AFRESH. 3. THE DR HAD NO OBJECTION TO THE SUBMISSION OF THE AR OF THE ASSESSEE. 4. IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE , I AM OF THE CONSIDERED OPINION THAT THE CIT(A) HAS STATED IN HI S ORDER THAT THE CASE WAS FIXED FOR HEARING ON 14.03.2018 AND AGAIN ON 27.03.2018 WHEN THE ASSESSEE DID NOT APPEAR BEFORE HIM AND, TH EREFORE, DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PR OSECUTION. THE CIT(A) IN HIS ORDER NOWHERE STATES THAT NOTICE OF H EARING ISSUED BY HIM WAS SERVED UPON THE ASSESSEE IN ABSENCE OF THE SAME. I AM OF THE CONSIDERED OPINION THAT DISMISSAL OF THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION FOR NOT JUSTIFIED. HENCE, I SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE 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 THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04/04/2019 SD/- (N.S. SAINI) ACCOUNTANT MEMBER 3 ITA NO. 6653/DEL /2018 PARVEEN SHARMA 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 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