Gitanjali Sachdeva, New Delhi V. ITO, Ward- 33(2), New Delhi

ITA 7346/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6401 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 05-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRI PRAKASH DUBEY
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC-1 : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.NO.7346/DEL./2019 ASSESSMENT YEAR 2011-2012 SMT. GITANJALI SACHDEVA, 36, 2 ND FLOOR, MUNIRKA VIHAR, OPP. JNU, NEW DELHI-110067 PAN ABIPS1545B VS. THE INCOME TAX OFFICER, WARD 33 (2), NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : MR. SHRI PRAKASH DUBEY , SR.DR DATE OF HEARING : 21 .01.2021 DATE OF PRONOUNCEMENT : 01 .02.2021 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-11, NEW DELHI, DATED 11.07.2019, FOR THE A.Y. 2011-2012. 2. NONE PRESENT ON BEHALF OF THE ASSESSEE DESPITE NOTIFYING THE DATE OF HEARING. 2 ITA.NO.7346/DEL./2019 SMT. GITANJALI SACHDEVA, NEW DELHI. 3. WE HAVE HEARD THE LD. D.R. THROUGH VIDEO CONFERENCING AND PERUSED THE FINDINGS OF THE AUTHORITIES BELOW. 4. THE LD. CIT(A) NOTED CERTAIN DATES OF HEARING WHEN ASSESSEE DID NOT APPEAR TO ARGUE THE APPEAL. THE LD. CIT(A) IN THE ABSENCE OF ASSESSEE DISMISSED THE APPEAL OF ASSESSEE FOR DEFAULT. 5. IN VIEW OF THE ABOVE, IT IS CLEAR THAT THE LD. CIT(A) DID NOT DECIDE THE APPEAL OF ASSESSEE ON MERITS. ACCORDING TO SECTION 250(6) OF THE I.T. ACT, 1961, THE LD. CIT(A) IS REQUIRED TO MENTION POINT FOR DETERMINATION AND REASONS FOR DECISION IN HIS APPELLATE ORDER. THEREFORE, THE LD. CIT(A) CANNOT DISMISS THE APPEAL OF ASSESSEE IN DEFAULT ONLY. WITHOUT DECIDING THE APPEAL ON MERIT, THE IMPUGNED ORDER OF THE LD. CIT(A)-11, NEW DELHI, CANNOT BE SUSTAINED IN LAW. WE, THEREFORE, SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A)- 11, NEW DELHI AND RESTORE THE APPEAL OF ASSESSEE TO HIS FILE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE ON MERITS BY GIVING REASONS FOR DECISION AND IN ACCORDANCE WITH LAW, BY GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING 3 ITA.NO.7346/DEL./2019 SMT. GITANJALI SACHDEVA, NEW DELHI. HEARD TO THE ASSESSEE. ACCORDINGLY, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, APPEAL OF ASSESSEE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (B.R.R. KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 01 ST FEBRUARY, 2021 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC - 1 BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.