Neena Sinha, Greater Noida V. ITO Ward 2(3), Noida

ITA 729/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9119 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 31-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: SANA BAQAI
• Keywords: Opportunity of being heard; Set aside

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH SMC : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 729/DEL/2019 (A.Y. 2010-11) NEENA SINHA H-49, ALPHA-2, GR. NOIDA, GREATER NOIDA UTTAR PRADESH 201308 (PAN : BJXPS8469J) VS. ITO, WARD 2(3), NOIDA ASSESSEE BY MS. SANA BAQAI, CA REVENUE BY SH. S.L. ANURAGI, SR. DR. ORDER ASSESSEE HAS FILED THIS APPEAL AGAINST THE IMPUGN ED ORDER DATED 28.9.2018 PASSED BY LD. CIT(A)-1, NOIDA. 2. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NO T DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF CONVENIENCE. 3. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSE SSEE HAS DRAWN MY ATTENTION TOWARDS THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) DATED 28.9.2018 AND STATED THAT LD. CIT(A) HAS PASSED TH E EXPARTE IMPUGNED ORDER AGAINST THE ASSESSEE WITHOUT GIVING ADEQUATE OPPORTUNITY TO THE ASSESSEE. THEREFORE, SHE QUESTED THAT THE ISSUES IN DISPUTE MAY BE SET ASIDE TO THE FILE OF THE LD. CIT(A) WITH THE DIRECT IONS TO DECIDE THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. ON THE CONTRARY, LD. DR HAS NOT RAISED ANY SERIO US OBJECTION ON THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE. HE ALS O RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW. 2 5. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE RE CORDS ESPECIALLY THE IMPUGNED ORDER PASSED BY THE LD. FIRST APPELLATE AU THORITY. I FIND THAT THE ASSESSEE REMAIN NON-COOPERATIVE BEFORE THE LD. CIT( A). BUT IN MY VIEW SUFFICIENT OPPORTUNITY OF HEARING FOR SUBSTANTIATIN G THE CLAIM OF THE ASSESSEE HAS NOT BEEN GIVEN BY THE LD. CIT(A) TO TH E ASSESSEE, WHO VIDE HIS IMPUGNED ORDER DATED 28.9.2018 HAS DECIDED THE APPEAL OF THE ASSESSEE EXPARTE. THEREFORE, IN THE INTEREST OF JUS TICE, THE ISSUES IN DISPUTE ARE REMITTED BACK TO THE FILE OF THE LD. CI T(A) TO DECIDE THE SAME AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HOWEVER, KEEPING IN VIEW THE NON-APPEARANCE BEFORE THE LD. CIT(A), THE ASSESSEE IS DIRECTED THROUGH HER COUNSEL TO APPEAR BEFORE THE LD. CIT(A) ON 22.10.2019 AT 10.00 AM FOR SUBSTANTIATING HIS CL AIM. IT IS MADE CLEAR THAT NO NOTICE OF HEARING MAY BE ISSUED BY THE LD. CIT(A), AS THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 08 TH DAY OF JULY, 2019. SD/- (H.S. SIDHU) JUDICIAL MEMBER DATED THE 08 TH DAY OF JULY, 2019 SRB COPY FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A), NEW DELHI. 5. CIT(ITAT), NEW DELHI AR, ITAT 3