Sh. Bijender Singh, New Delhi V. ITO, New Delhi

ITA 7032/DEL/2014

• Counselvise Citation: 703220114 RSA 2014
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 15-07-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 29-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KR CHOPRA

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.7032 /DEL/2014 ASSESSMENT YEAR : 2008-09 BIJENDER SINGH VS. ITO, WARD 22(3), HOUSE NO.6, GALI NO.2, NEW DELHI VILLAGE JASOLA, NEW DELHI. GIR / PAN:BAKPS7670F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SANJAY JAIN, CA RESPONDENT BY : SHRI MANOJ KR. CHOPRA, SR. DR DATE OF HEARING : 15.07.2015 DATE OF PRONOUNCEMENT : 15.07.2015 ORDER THIS IS AN APPEAL FILED BY ASSESSEE DIRECTED AGAIN ST THE ORDER OF LD. CIT(A) XIII, DELHI, DATED 12.09.2014 FOR THE ASSESS MENT YEAR 2008-09. 2. AFTER HEARING RIVAL CONTENTIONS, WE ARE OF THE C ONSIDERED OPINION THAT THE APPEAL SHOULD BE SET ASIDE TO THE FILE OF FIRS APPELLATE AUTHORITY FOR DE NOVO ADJUDICATION IN ACCORDANCE WITH LAW AFTER GIVI NG ADEQUATE OPPORTUNITY OF BEING HEAD TO THE ASSESSEE ON THE GROUND OF NATU RAL JUSTICE. THE ASSESSEE SHOULD PRESENT HIMSELF BEFORE THE FIRST APPELLATE A UTHORITY ON RECEIVING NOTICE OF HEARING ON 07.09.2015. 4. IN VIEW OF ABOVE APPEAL FILED BY ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. 8. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JULY, 2015. SD./- (J. S. REDDY) ACCOUNTANT MEMBER DATE:15 TH JULY, 2015 SP ITA NO.7032/DEL/2014 2 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 15/7/15 SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 15/7 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