Vikas Kumar Gupta, New Delhi V. ITO, Ward- 31(5), New Delhi

ITA 7544/DEL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6935 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 15-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC NEW DELHI BEFORE MR. R.S. SYAL, VICE PRESIDENT ITA NO. 7544/DEL/2017 ASSESSMENT YEAR: 2014-15 VIKAS KUMAR GUPTA H. NO. L-1/2307, GALI NO. 14, SANGAM VIHAR, NEW DELHI VS. ITO, WARD-31(5) NEW DELHI PAN : AKZPG0016F (APPELLANT) (RESPONDENT) - O R D E R PER R.S.SYAL, V.P.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER PASSED BY THE CIT(A)-11, NEW DELHI ON 24.10.2017 IN RELATI ON TO THE AY. 2014-15. 2. I HAVE HEARD BOTH THE SIDES AND PERUSED THE RELE VANT MATERIAL ON RECORD. IT IS OBSERVED THAT THE LEARNED CIT(A) PASSED AN EX PARTE ORDER QUA THE ASSESSEE BECAUSE OF NON APPEARANCE. THE LEARNED AR EXPLAINED THE REASONS FOR SUCH NON-APPEARANCE, WITH WHICH I AM SATISFIED. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER BACK TO THE FIL E OF THE LEARNED FIRST APPELLANT BY SH. NITIN SHARMA, ASSISTANT RESPONDENT BY SH. ATIQ AHMED, SR. DR DATE OF HEARING 25.7.2018 DATE OF PRONOUNCEMENT 26.7.2018 2 ITA NO.7544 /DEL/2017 APPELLATE AUTHORITY FOR DECIDING THE APPEAL AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH JULY, 2018. SD/- (R.S. SYAL) VICE PRESIDENT N. MISHRA) DT. 26 .07.2018 SH COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR, ITAT NEW DELHI DATE 1. DRAFT DICTATED ON PS 2. DRAFT PLACED BEFORE AUTHOR 26.7.2018 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 7.2 018 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 7.2018 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 11. DATE OF UPLOADING 7.2018 *