Dinesh Sharma, New Delhi V. ITO WARD - 44(3), New Delhi

ITA 6724/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3030 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 13-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VED PRAKASH MISHRA
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.6724/DEL./2019 ASSESSMENT YEAR 2011-12 DINESH SHARMA D-85, MANGLA PURI, NEW DELHI. PAN NO. BHWPS3456E VS. INCOME TAX OFFICER, WARD 44(3), NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI LALIT MOHAN, CA FOR REVENUE : SHRI VED PRAKASH MISHRA, SR. DR DATE OF HEARING : 23.11 .2 020 DATE OF PRONOUNCEMENT : 23.11 .20 20 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(APPEALS)-15, NEW DELHI DATED 07.06 .2019 FOR AY 2011-12. 2. I HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PAR TIES AND PERUSED THE ORDERS OF AUTHORITIES BELOW. IN THIS C ASE, THE LD. CIT(A) FIXED THE APPEAL FOR HEARING ON 08.05.2019 A ND ON THE REQUEST OF COUNSEL FOR ASSESSEE IT WAS ADJOURNED TO 2 ITA.NO.6724/DEL./2019 06.06.2019. ON 06.06.2019 AGAIN A REQUEST FOR ADJO URNMENT WAS MADE ON THE REASON THAT COUNSEL FOR ASSESSEE IS OUT OF STATION ON PRE-SCHEDULE TRIP DUE TO GST AUDIT. HOW EVER, APPLICATION FOR ADJOURNMENT WAS REJECTED AND APPEAL WAS DECIDED AND DISMISSED IN ABSENCE OF ASSESSEE. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS, I AM OF THE VIEW MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). THE APPEAL OF ASSESSEE WAS FIXED ONLY TWICE AND ON THE LAST DATE OF HEARING COUNSEL OF ASSESSEE MADE A REQUEST FOR AN ADJOURNMENT WHICH SHOULD HAVE BEEN GRANTED BY LD. C IT(A). IT IS A CLEAR DENIAL OF OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND VIOLATION OF PRINCIPLE OF NATURAL JUST ICE. THE IMPUGNED ORDER THUS, CANNOT BE SUSTAINED. I, ACCOR DINGLY, SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF ASSESSEE TO THE FILE OF LD. CIT(A) WITH DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE ON MERITS BY GIVING A REASONABLE, SUFFICIE NT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 ITA.NO.6724/DEL./2019 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED 23.11.2020 *KAVITA ARORA COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.