Dharam Vir Singh, Ghaziabad V. ITO, Ward-1(2), Ghaziabad

ITA 673/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9571 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 31-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

IN THE INCOME - TAX APPELLATE TRIBUNAL, DELHI BENCH FRIDAY , NEW DELHI BEFORE : SHRI H.S. SIDHU , JUDICIAL MEMBER AND SHRI B.R.R. KUMAR , ACCOUNTANT MEMBER ITA NO. 673/DEL/2019 ASSESSMENT YEAR: 2008 - 09 DHARAM VIR SINGH, D - 471, ASHRAM ROAD, NAND GRAM, GHAIABAD. PAN - DDFPS2272K (APPELLANT) VS. INCOME - TAX OFFICER, WARD 1(2), GHAZIABAD. (RESPONDENT) APPELLANT BY SH. A N UJ JAIN, C.A. RESPONDENT BY SH. S.L. ANURAGI, SR. DR ORDER PER BRR KUMAR, A.M. : BEFORE US, DURING THE HEARING OF THE STAY PETITION, IT WAS ARGUED THAT OWING TO THE LOW LITERACY, THE ASSESSEE COULD NOT PROPERLY UNDERSTAND THE NOTICES AND HENCE, COULD NOT ATTEND THE HEARING BEFORE THE LD. CIT(A). THE LD. AR PLEADED THAT, GIVEN A CHANCE, HE WOULD APPEAR AND SUBMIT ALL RELEVANT DOCUMENTS BEFORE THE AUTHORITIES FOR WHICH LD. DR HAS FAIRLY CONCEDED TO THE PROPOSAL. HENCE, KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES, WE FEEL THAT INTEREST OF JUSTICE WOULD BE WELL SERVED AND NO PREJUDICE WOULD BE CAUSED TO THE REVENUE, IF THE CASE IS REMANDED BACK TO THE FILE OF THE LD. CIT(A) FOR ADJUDICATION ON MERITS. THE LD. CIT(A) MAY TAKE IN CONSIDERATION THE MATERIAL/EVIDENCE GIVEN BY THE ASSESSEE AND M AY CALL FOR REMAND REPORT, AS DEEMED FIT, AS PER PROVISIONS OF LAW. THE DATE OF HEARING 21.06.2019 DATE OF PRONOUNCEMENT 03.07 .2019 ITA NO. 673/DEL/2019 2 ASSESSEE IS DIRECTED NOT TO SEEK UNNECESSARY ADJOURNMENT AND COMPLY TO ALL THE NOTICES ISSUED BY THE REVENUE AND FURNISH ALL THE DETAILS RELEVANT FOR COMPLETION OF THE APPELLATE PROCEE DINGS. 2 . AS A RESULT, THE APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/ - SD/ - ( H.S. SIDHU) ( B.R.R. KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 03/07 /2019 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI DATE 1. DRAFT DICTATED (DNS) 24.06.19 PS 2. DRAFT PLACED BEFORE AUTHOR 25.06.19 PS 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. ORDER UPLOADED ON PS/SR 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.