Mukti Bhatnagar, Meerut V. DCIT, Central Circle, Meerut

ITA 7298/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7301 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 16-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 68

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA , ACCOUNTANT MEMBER ITA NO. 7 29 8 /DEL/201 8 [ASSESSMENT YEAR: 2 0 1 4 - 1 5 ] SMT. MUKTI BHA T NAGAR VS. THE D .C. I .T. 1, AMBEDKAR BHAWAN, SUBHARTI PURAM CENTRAL CIRCLE DELHI HARIDWAR BYE PASS ROAD , MEERUT MEERUT PAN: ACCPB 4857 E [APPELLANT] [RESPONDENT] DATE OF HEARING : 2 3 . 0 4 .201 9 DATE OF PRONOUNCEMENT : 2 6 .0 4 .201 9 ASSESSEE BY : SHRI R AMIT KAKKAR , A DV . REVENUE BY : SHRI S.L. ANURAGI, SR. DR ORDER PER N .K. BILLAIYA, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] IV , KANPUR DATED 04 . 1 0.2018 PERTAINING TO A.Y 20 1 4 - 1 5 . 2 2. THE SOLITARY GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) ERRED IN SUSTAINING THE ADDITION OF RS. 1.25 LAKHS MADE BY THE ASSESSING OFFICER U/S 68 OF THE INCOME - TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'THE ACT']. 3. AT THE VERY OUTSET, THE LD. AR STATED THAT THE ASSESSEE COULD NOT ATTEND THE APPELLATE PROCEEDINGS BEFORE THE CIT( A) AS SHE WAS RESIDING IN DELHI AND HAD RECEIVED THE NOTICE THROUGH E - MAIL. THE LD. AR POINTED OUT THAT THOUGH ON THE FIRST OCCASION, AN ADJOURNMENT WAS SOUGHT , WHICH WAS GRANTED, BUT ON THE SUBSEQUENT DATE OF HEARING, THE LD. AR COULD NOT ATTEND THE PROC EEDINGS AT KANPUR AND THE APPEAL WAS DECIDED EXPARTE. THE LD. AR PLEADED FOR ONE MORE OPPORTUNITY TO EXPLAIN THE CASE. 4. THOUGH THE LD. DR STRONGLY SUPPORTED THE FINDINGS OF THE CIT(A), BUT DID NOT OPPOSE TO THE RESTORATION OF THE APPEAL TO THE CIT(A) . 5. I HAVE GIVEN THOUGHTFUL CONSIDERATION TO THE ORDERS OF THE FIRST APPELLATE AUTHORITY. THE APPEAL HAS BEEN DECIDED EX PARTE. THOUGH THE NOTICES WERE SERVED ELECTRONICALLY, BUT THE CONTENTION OF THE LD. 3 AR THAT ON THE DATE OF HEARING AT KANPUR, THE COUNSEL COULD NOT REACH ON THE SPECIFIED DATE CANNOT BE BRUSHED ASIDE LIGHTLY. IN THE INTEREST OF JUSTICE I DEEM IT FIT TO RESTORE THE APPEAL TO THE FILE OF THE CIT(A). THE CIT(A) IS DIRECTED TO DECIDE THE APPEAL AFRESH AFTER SERVING NOTICE UPON THE AS SESSEE AND AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO. 7 45 8 /DEL/201 8 IS ALLOWED F O R S T A T I S T I C A L P U R P O S E S . THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 2 6 . 0 4 .201 9 . S D / - [N.K. BILLAIYA] ACCOUNTANT MEMBER DATED: 2 6 T H APRIL, 2019. VL/ COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) ASST. REGISTRAR, 5. DR ITAT, NEW DELHI 4 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 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 REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER