Surendra Kumar Jain, Delhi V. ACIT, New Delhi

ITA 7002/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6464 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 08-01-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 26-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN
• Assessee Lawyers: AVINASH SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI R.S. SYAL, AM & SHRI K.N. CHARY, JM ITA NO.7005/DEL/2014 ASSESSMENT YEAR : 2011-12 ANIL KUMAR AGARWAL, C/O AVNEESH SHARMA, ADVOCATE, 51, MANSAROVAR, LANE NO.4, MEERUT CANTT., UTTAR PRADESH. PAN : ABAPA2795D VS. ITO, WARD-1(1), MUZAFFARNAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M.P. RASTOGI, ADVOCATE & SHRI AVINASH SHARMA, ADVOCATE RESPONDENT BY: SHRI S.K. JAIN, SR. DR DATE OF HEARING : 15.12.2016 DATE OF PRONOUNCEMENT: 16.12.2016 ORDER PER R.S. SYAL, AM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER PASSED BY THE CIT(A) ON 11.9.2014 IN RELATION TO AS SESSMENT YEAR 2012- 13. 2. FIRST GROUND OF THE ASSESSEES APPEAL IS AGAIN ST NOT ALLOWING PROPER OPPORTUNITY OF HEARING BY THE LD. CIT(A). ITA NO.7005/DEL/2014 2 3. WE HAVE GONE THROUGH THE IMPUGNED ORDER AND F IND THAT THE ASSESSEE REMAINED UNREPRESENTED BEFORE THE LD. CIT(A). WE AR E CONVINCED WITH THE REASONS STATED BY THE LD. AR, WHICH LED TO THE NON- APPEARANCE BY THE ASSESSEE AND THE CONSEQUENTIAL PASSING OF THE EX PARTE ORDER. THE LD. AR HAS UNDERTAKEN TO PARTICIPATE IN THE PROCEEDINGS BE FORE THE LD. CIT(A) AS AND WHEN NOTICE IS GIVEN. NO SERIOUS OBJECTION WAS TAKEN BY THE LD. DR AGAINST THE RESTORATION OF THIS APPEAL. WITHOUT GOI NG INTO THE MERITS OF THE ADDITIONS, WE SET ASIDE THE IMPUGNED ORDER AND REMI T THE MATTER TO THE FILE OF THE LD. CIT(A) FOR DECIDING THIS APPEAL AFRESH, AS PER LAW, AFTER ALLOWING A REASONABLE OPPORTUNITY TO THE ASSESSEE OF BEING H EARD. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 1 6 TH DECEMBER, 2016. SD/- SD/- (K.N. CHARY) (R.S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 16 TH DECEMBER, 2016. DK ITA NO.7005/DEL/2014 3 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELHI