Gurinder Singh Dhillon, New Delhi V. ITO, Ward- 15(4), New Delhi

ITA 7206/DEL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8471 (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: 2013-2014
• 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.7206/DEL./2018 ASSESSMENT YEAR 2013-14 GURINDER SINGH DILLON C/O MR. YUVRAJ NARAIN, THE VALLEY 20, REGENCY FARMS, ASOLA, NEW DELHI. AAMPD1515D VS. INCOME TAX OFFICER, WARD 15(4), NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE 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)-5, DELHI DATED 16.08.2018 FOR AY 2013-14. 2. THE LD. CIT(A) NOTED THAT THE NOTICES SENT TO TH E ASSESSEE FOR HEARING OF THE APPEAL RECEIVED BACK UNDELIVERED . 2 ITA.NO.7206/DEL./2018 THEREAFTER, ASSESSEE APPEARED BUT TOOK ADJOURNMENT. THEREAFTER, THERE WAS NO COMPLIANCE. THE LD. CIT(A ), THEREFORE, INFERRED THAT ASSESSEE HAS NO GROUND OR EVIDENCE, THEREFORE, APPEAL OF ASSESSEE WAS DISMISSED. 3. I HAVE HEARD LD. DR AND PERUSED THE IMPUGNED ORD ER. ACCORDING TO SECTION 250(6) OF THE ACT, LD. CIT(A) IS REQUIRED TO MENTION POINT FOR DETERMINATION AND REASONS FOR DEC ISION IN THE APPELLATE ORDER, EVEN IF, ASSESSEE DID NOT APPE AR BEFORE HIM TO PROSECUTE THE APPEAL. THE LD. CIT(A), THEREFORE , PASSED THIS ORDER IN VIOLATION OF SECTION 250(6) OF THE ACT. T HE ORDER OF LD. CIT(A), THUS, CANNOT BE SUSTAINED IN LAW. 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. 3 ITA.NO.7206/DEL./2018 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. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI. 4 ITA.NO.7206/DEL./2018 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 DRAFT IS PLA CED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS 16.07.2019 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 16.07.2019 DATE ON WHICH THE FINA L ORDER IS UPLOADED ON THE WEBSITE OF ITAT 16.07.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 16.07.2019 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 OF THE OR DER