Sh. Bhule Ram, Gautam Budh Nagar V. ITO, Noida

ITA 6778/DEL/2014

• Counselvise Citation: 677820114 RSA 2014
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 15-07-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 15-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KR CHOPRA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH SMC-2, NEW DELHI) BEFORE SHRI J. S. REDDY, ACCOUNTANT MEMBER I.T.A. NO.6778 /DEL/2014 ASSESSMENT YEAR : 2008-09 BHULE RAM, VS. ITO, WARD 1, VILLAGE BARAUNDI, CHAKKARSENPUR, NOIDA P.O. KASNA, GREATER NOIDA GAUTAM BUDHA NAGAR GIR / PAN:AJKPR3264L (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJESH MALHOTRA, CA RESPONDENT BY : SHRI MANOJ KR. CHOPRA, SR. DR DATE OF HEARING : 15.07.2015 DATE OF PRONOUNCEMENT : 17.07.2015 ORDER THIS IS AN APPEAL FILED BY ASSESSEE DIRECTED AGAIN ST THE ORDER OF LD. CIT(A) NOIDA, DATED 19.08.2014 FOR THE ASSESSMENT Y EAR 2008-09. 2. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT THE FIRST APPELLATE AUTHORITY HAS DISMISSED THE CASE FOR NON PROSECUTION. THE AS SESSEE SUBMITTED BEFORE ME THE REASONS AS TO WHY HE COULD NOT APPEAR BEFORE THE FIRST APPELLATE AUTHORITY. I AM OF THE CONSIDERED OPINION THAT TH E ASSESSEE WAS PREVENTED FROM SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A). IN ANY EVENT, LD. CIT(A) HAD TO DISPOSE OF THE CASE ON MERITS. U NDER THESE CIRCUMSTANCES, WE ARE OF THE CONSIDERED OPINION THAT THE APPEAL SH OULD BE SET ASIDE TO THE FIRST APPELLATE AUTHORITY FOR DE NOVO ADJUDICATION IN ACCORDANCE WITH LAW ITA NO.6778/DEL/2014 2 AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE FIRST APP ELLATE AUTHORITY ON 07.09.2015 TO REPRESENT HIS CASE AND TAKE SERVICE O F NOTICE. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH JULY, 2015. SD./- (J. S. REDDY) ACCOUNTANT MEMBER DATE: 17 TH JULY, 2015 SP COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 15/7 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 15/7 SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS 17/7/15 SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 17/7 SR. PS/PS 7 FILE SENT TO BENCH CLERK 17/7 SR. PS/PS 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER