SUSHIL KUMAR KARMA, NEW DELHI V. ITO, WARD- 33(4), NEW DELHI

ITA 6768/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9925 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 25-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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. 6768/DEL/2018 ASSESSMENT YEAR: 2015-16 SUSHIL KUMAR KARMA B-78, FLATTED FACTORY COMPLEX, NEAR SABZI MANDI, DELHI. PAN NO. ANWPK5307 VS ITO WARD 33(4) NEW DELHI. APPELLANT RESPONDENT ASSESSEE BY SH. PRATAP 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)-11, NEW DELHI DATED 11.09.2018. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE ON 16 .08.2018 BY SPEED POST. THE SAID NOTICE HAS NOT BEEN RETURNED BACK BY THE POSTAL AUTHORITIES UN-SERVED. 3. LD. AR OF THE ASSESSEE SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 10.09.2018. THE C IT(A) OBSERVED THAT THERE WAS NO COMPLIANCE TO THE NOTICE SENT THR OUGH E-MAIL ON 16.08.2018 FOR HEARING OF THE APPEAL ON 10.09.2018. THEREFORE, THE APPEAL OF THE ASSESSEE WAS DISMISSED. DATE OF HEARING 02.04.2019 DATE OF PRONOUNCEMENT 02.04.2019 2 ITA NO. 6768/DEL /2018 SUSHIL KUMAR KARMA 4. THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SU BMITTED THAT IN THE INTEREST OF JUSTICE THE MATTER SHOULD BE REM ANDED BACK TO HIS FILE FOR ADJUDICATING THE APPEAL ON MERITS. 5. THE DEPARTMENTAL REPRESENTATIVE HAD NO OBJECTION TO THE ABOVE SUBMISSION OF THE AR OF THE ASSESSEE. 6. IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE , I AM OF THE CONSIDERED OPINION THAT IN ORDER TO RENDER SUBSTANT IAL JUSTICE TO THE ASSESSEE THE APPEAL SHOULD BE RESTORED BACK TO THE FILE OF THE CIT(A) FOR ADJUDICATION AFRESH AFTER ALLOWING REASO NABLE AND PROPER OPPORTUNITY OF THE HEARING TO THE ASSESSEE. I, THER EFORE, SET ASIDE THE ORDER OF THE CIT(A) AND REMAND THE MATTER BACK TO HIS FILE FOR ADJUDICATING THE APPEAL OF THE ASSESSEE AFRESH AFTE R ALLOWING REASONABLE AND PROPER OPPORTUNITY OF THE HEARING TO THE ASSESSEE. 7. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 02/04/2019 SD/- (N.S. SAINI) ACCOUNTANT MEMBER DATED: 02.04.2019 *KAVITA ARORA 3 ITA NO. 6768/DEL /2018 SUSHIL KUMAR KARMA 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 02/04/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 02/04/2019 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 02/04 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 03/04 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 03/04 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 03/0 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