Sushila Khandelwal, New Delhi V. ITO, Ward- 32(3), New Delhi

ITA 6828/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8043 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 29-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K L CHANDAK
• Assessee Lawyers: S L ANURAGI
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: SMC, NEW DELHI) BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER ITA NO:-6828/DEL/2018 ( ASSESSMENT YEAR: 2010-11) SUSHILA KHANDELWAL B-88, FIRST FLOOR SARVODAYA ENCLAVE, NEW DELHI 110017 PAN NO. AGIPK9649R VS. INCOME TAX OFFICER WARD 32 (3) NEW DELHI APPELLANT RESPONDENT REVENUE BY : SH. K. L. CHANDAK, FCA ASSESSEE BY : SH. S. L. ANURAGI, SR. DR. DATE OF HEARING : 18.04.2019 DATE OF PRONOUNCEMENT : 18.04.2019 ORDER PER: N. K. BILLAIYA, AM THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS]-11, NEW DELHI, DATED 10.09.2018 FOR ASSESSMENT YEAR 2010-11. 2. ON PERUSAL OF THE ORDER OF THE FIRST APPELLATE A UTHORITY I FIND THAT FAA HAS DISMISSED THE APPEAL BY APPLYING MULTI PLAN INDIA PRIVATE LIMITED 38 ITD 320. 2 ITA NO.-6828/DEL/2018 3. BEFORE ME THE COUNSEL STATED THAT THE APPELLANT HAS SHIFTED TO MUMBAI AND, THEREFORE, THE NOTICE ISSUED BY THE CIT (A) COULD NOT BE SERVED UPON THE APPELLANT. THE COUNSEL PROVIDED TH E NEW ADDRESS WHICH IS AS UNDER :- SMT. SUSHILA KHANDELWAL UNIT NO.-2, TOWER-1 ARCADE WORLD TRADE CENTRE CUFFEE PARADE, MUMBAI-400005 4. IN THE INTEREST OF JUSTICE AND FAIR PLAY I DEEM IT PROPER TO RESTORE THE APPEAL TO THE FILES OF THE CIT(A). THE CIT(A) IS DI RECTED TO DECIDE THE APPEAL AFRESH AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEARD BY SERVING THE NOTICE AT THE AFOREMENTIONED ADDRESS. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 18.04.2019. SD/- (N.K.BILLAIYA) ACCOUNTANT MEMBER DATED: 18.04.2019 NEHA/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO.-6828/DEL/2018 DATE OF DICTATION 18.04.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 18.04.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 18.04.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 18.04.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 18.04.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 18.04.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 18.04.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER