Sh. Kuldeep Singh Lamba, New Delhi V. ITO, New Delhi

ITA 6661/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97359 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 10-09-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 18-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRESH BEDI
• Keywords: Principle of natural justice

Judgement Text

1 ITA NO. 6661/DEL/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE , JUDICIAL MEMBER I.T.A .NO.- 6661/DEL/2013 (ASSESSMENT YEA R-2008-09) KULDEEP SINGH LAMBA D-212, GALI NO. 53, MAHAVIR ENCLAVE PART-III, UTTAMNAGAR NEW DELHI ABFPL8229G (APPELLANT) VS ITO WARD-26(3) NEW DELHI (RESPONDENT) APPELLANT BY SH. AKASH GARG, ADV. RESPONDENT BY SH.AMRESH BEDI, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEEE AGAINST THE O RDER DATED 22/10/2013 PASSED BY CIT(A) XXIV, NEW DELHI. 2. THE GROUND OF APPEAL RAISED BY THE ASSESSEE IS A S FOLLOWS: 1. BECAUSE THE LD. CIT(A) ERRED IN LAW AS WELL AS ON FACTS WHILE DISMISSING THE APPEAL OF THE ASSESSESE IN LIM ITS WITHOUT GIVING AN OPPORTUNITY TO CURE THE DEFECT IN THE APPEAL SO FILED BY THE ASSESSEE. 2. BECAUSE THE ORDER APPEALED AGAINST IS CONTRARY T O THE FACTS, LAW AND PRINCIPLES OF NATURAL JUSTICE. DATE OF HEARING 11.09.2015 DATE OF PRONOUNCEMENT 15 09.2015 2 ITA NO. 6661/DEL/2013 3. THE CIT(A) HAS DISMISSED THE ASSESSEES APPEAL O N THE GROUND OF 14 MONTHS DELAY FOR WHICH ASSESSEE FAILED TO OFF ER ANY SUFFICIENT REASON FOR DELAY IN FILING APPEAL BEFORE THE CIT(A) . WHILE GOING THROUGH THE GROUNDS OF APPEAL FILED BEFORE THE CIT( A), GROUND NO.2 CLEARLY MENTIONED THAT DURING THE ASSESSMENT, ASSES SING OFFICER HAD GIVEN THE ASSESSEE MULTI TIMES OPPORTUNITIES BUT HE WAS UNABLE TO ATTEND THE HEARING DUE TO HIS FAMILY PROBLEMS MORE SPECIFICALLY THAT OF HIS SON WHO IS PHYSICALLY DISABLED AND FOR HIS T REATMENT THE ASSESSEE HAS TO VISIT HOSPITAL FREQUENTLY AND WAS U NABLE TO ATTEND THE HEARING AND COMMUNICATION WITH THE OFFICER. TH IS IS A GENUINE CASE OF DELAY AND THE DELAY HAS TO BE CONDONED BY T HE CIT(A). IN LIGHT OF THIS THE APPEAL IS ALLOWED AND THE AO IS D IRECTED TO HEAR THE MATTER ON MERIT. 4. IN RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON15 TH OF SEPTEMBER 2015. SD/- SD/- ( S.V. MEHROTRA) (SUCHI TRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15/09/2015 *R. NAHEED* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3 ITA NO. 6661/DEL/2013 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 11.09.2015 PS 2. DRAFT PLACED BEFORE AUTHOR 11.09.2015 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 11.09.2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 14.09.2015 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 15.09.2015 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. 4 ITA NO. 6661/DEL/2013