Chandrapal Singh , Bulandshahr V. ITO, Ward- 3(1), Bulandshahr

ITA 7401/DEL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6552 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 22-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: ANUP SHARMA
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL M EMBER ITA NO. 7401 /DEL/2018 : ASSTT. YEAR : 2009 - 1 0 CHANDRAPAL SINGH, VILLAGE - KISHANPUR , POST - SHIVALI, BULANDSHAHR, UTTAR PRADESH VS INCOME TAX OFFICER, WARD - 3(1 ), BULANDSHAHR (APPELLANT) (RESPONDENT) PAN NO. BNAPC4302F ASSESSEE BY : SH. ANUP SHARMA, ADV. & SH. SANJAY PRASHAR, ADV. REVENUE BY : S H. S. L. ANURAGI, SR. DR DATE OF HEARING : 18 .07 .201 9 DATE OF PRONOUNCEMENT : 01.08 .201 9 ORDER THIS APPEAL BY THE ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(A) , GHAZIABAD DATED 28 .09 .2018 FOR ASSESSMENT YEAR 2009 - 10 . 2. THE LD. CIT(A) NOTED IN THE APPELLATE ORDER THAT APPEAL IS TIME BARRED. THE NOTICE EXPLAIN ING THE DELAY AND REMOVING THE DEFECT WAS SENT TO ASSESSEE BUT NO REPLY HAVE BEEN FILED BY ASSESSEE. IN THESE CIRCUMSTANCES, THE LD. CIT(A) CONSIDERED THE APP EAL OF ASSESSEE AS NON EST BEING DEFECTIVE, SAME WAS DISMISSED IN LIMINE. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS, I AM OF THE VIEW, MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). THE LD. COUNSEL FOR ASSESSEE SUBMITTED THAT ASSESSEE WA S HOSPITALIZED MANY TIMES AND WAS NOT ABLE TO PARTICIPATE IN ANY PROCEEDINGS. VARIOUS MEDICAL PRESCRIPTION CERTIFICATES ARE FILED ON RECORD. HE HAS ALSO SUBMITTED THAT NO DEFECT NOTICE HAVE BEEN RECEIVED BY THE ASSESSEE. HE HAS, THEREFORE, SUBMITTED THAT M ATTER MAY BE REMANDED TO THE LD. CIT(A) TO DECIDE THE APPEAL AFRESH. ITA NO . 7401 /DEL /201 8 CHANDRAPAL SINGH 2 4. THE LD. DR ALSO SUGGESTED IN THESE CIRCUMSTANCES, MATTER COULD BE REMANDED TO THE LD. CIT(A) FOR FRESH ADJUDICATION. 5. AFTER CONSIDERING RIVAL SUBMISSIONS AND FACTS OF THE CASE STAT ED ABOVE, I AM OF THE VIEW, THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF LD. CIT(A). I ACCORDINGLY, SET ASIDE THE APPELLATE ORDER AND RESTORE THE APPEAL OF ASSESSEE TO THE FILE OF LD. CIT( A) WITH DIRECTION TO RE - DECIDE THE APPEAL OF ASSESSEE AFRESH BY GIVING THE REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORD E R PRONOUN CED IN THE COURT ON 01/08 /2019 SD/ - ( BHAVNESH SAINI) JUDICIAL MEMBER DAT ED: 01/08 /2019 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: IT AT ASSISTANT REGISTRAR