(Late) Shri Mahipal Singh through L/H Smt. Ravendri Devi, Meerut V. ITO, Ward- 1(4), Meerut

ITA 7203/DEL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8392 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 13-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.7203/DEL./2018 ASSESSMENT YEAR 2009-10 (LATE) SHRI MAHIPAL SINGH THROUGH L/H SMT. RAVENDRI DEVI, VILLAGE-KINAUNI, RASULPUR, KINAUNI, MEERUT, UTTAR PRADESH. FPIPS6562F VS. INCOME TAX OFFICER, WARD 1(4), MEERUT. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI VINOD KUMAR GOEL, CA FOR REVENUE : SHRI S.L. ANURAGI, SR. DR DATE OF HEARING : 1 6.07 .201 9 DATE OF PRONOUNCEMENT : 16 .07 .201 9 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(APPEALS)-MEERUT DATED 15.11.2017 F OR AY 2009-10, CHALLENGING THE ADDITION OF RS. 10,63,020/ -. 2. THE LD. CIT(A) NOTED IN THE APPELLATE ORDER THAT INITIALLY ASSESSEE SOUGHT ADJOURNMENT BUT THEREAFTER, ON VARI OUS DATES 2 ITA.NO.7203/DEL./2018 THE ASSESSEE DID NOT APPEAR. IT WAS, THEREFORE, NO TED THAT THE ORDER OF THE AO REMAINED UNCONTESTED. THE ORDER OF THE AO WAS CONFIRMED AND APPEAL OF ASSESSEE WAS DISMISSED. 3. I HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PAR TIES AND PERUSED THE IMPUGNED ORDER. IT APPEARS THAT LD. CI T(A) MERELY DISMISS THE APPEAL OF ASSESSEE IN DEFAULT OF THE AS SESSEE. LD. COUNSEL FOR ASSESSEE SUBMITTED THAT DUE TO REASONAB LE CAUSE THE ASSESSEE COULD NOT APPEAR BEFORE AO ON SUBSEQUE NT DATES. HE HAS ALSO SUBMITTED THAT THE ORDER OF LD. CIT(A) IS VIOLATIVE OF SECTION 250(6) OF THE ACT. HE HAS PRAYED THAT M ATTER MAY BE REMANDED BACK TO THE FILE OF CIT(A) FOR FRESH ADJUD ICATION TO WHICH LD. DR HAS NO OBJECTION. ACCORDING TO SECTI ON 250(6) OF THE ACT, LD. CIT(A) IS REQUIRED TO MENTION POINT FO R DETERMINATION AND REASONS FOR DECISION IN THE APPEL LATE ORDER, EVEN IF, ASSESSEE DID NOT APPEAR BEFORE HIM TO PROS ECUTE THE APPEAL. THE LD. CIT(A), THEREFORE, PASSED THIS ORD ER IN VIOLATION OF SECTION 250(6) OF THE ACT. THE ORDER OF LD. CIT(A), THUS, CANNOT BE SUSTAINED IN LAW. 3 ITA.NO.7203/DEL./2018 4. I, ACCORDINGLY, SET ASIDE THE APPELLATE ORDER AN D RESTORE THE APPEAL OF ASSESSEE TO THE FILE OF CIT(A) WITH D IRECTION TO RE- DECIDE THE APPEAL OF ASSESSEE STRICTLY ON MERITS GI VING REASONS FOR DECISION IN THE APPELLATE ORDER. LD. CIT(A) SH ALL GIVE REASONABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD T O THE ASSESSEE. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED 16.07.2019 *KAVITA ARORA COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. I TAT SMC BENCH, DELHI 6. GUARD FILE. 4 ITA.NO.7203/DEL./2018 // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI. DATE OF DICTATION 16.07.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 16.07.2019 DATE ON WHICH THE TYPED DRAF T IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS 17.07.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 16.07.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 17.07.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 17.07.2019 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 RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH O F THE ORDER