M/s Shakti Builders, Uttrakhand V. ITO, Rudrapur

ITA 780/DEL/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3179 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-05-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 13-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH - SMC NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 780/DEL/201 7 ASSESSMENT YEAR : 2012-13 SHAKTI BUILDERS SHAKTI COMPLES, KASHIPUR ROAD, RUDRAPUR, US NAGAR UTTRAKHAND PAN ABEFS9046D VS. ITO CIRCLE-1(5) RUDRAPUR (APPELLANT) (RESPONDENT) PER BHAVNESH SAINI, JUDICIAL MEMBER ORDER THIS APPEAL BY THE ASSESSEE HAS BEEN DIRECTED AGAI NST THE ORDER OF LD. CIT(A) HALDWANI DATED 24.11.2016 FOR ASSESSMENT YEAR 2012-13. 2. LD. CIT(A) NOTED IN THE IMPUGNED ORDER THAT THE ASSESSEE DID NOT RESPOND TO THE NOTICE NOR FILED WRITTEN SUBMISSIONS. THEREF ORE, ASSESSEE WAS NOT INTERESTED IN PROSECUTING THE APPEAL. THEREFORE APP EAL OF ASSESSEE WAS DISMISSED FOR NONATTENDANCE. 3. AFTER HEARING LD. DR, I AM OF THE VIEW, MATTER R EQUIRES RECONSIDERATION AT THE LEVEL OF LD. CIT(A). ACCORDING TO SECTION 250 ( 6) OF I.T. ACT, LD. CIT(A) IS ASSESSEE BY : NONE DEPARTMENT BY: MS. BADOBANI, SR. DR DATE OF HEARING 25/05/2017 DATE OF PRONOUNCEMENT 25/05/2017 ITA NO. 780/DEL/2017 SHAKTI BUILDERS VS. ITO PAGE 2 OF 2 REQUIRED TO PASS REASONED ORDER GIVE REASONS FOR TH E DECISION IN THE APPELLATE ORDER. THEREFORE EVEN IF ASSESSEE DID NOT APPEAR BE FORE HIM, LD. CIT(A) IS UNDER OBLIGATION TO PASS THE ORDER GIVING REASONS FOR TH E SAME. IF LD. CIT(A) DISMISSED THE APPEAL OF ASSESSEE FOR NON PROSECUTION ONLY SUC H ORDER CANNOT BE SUSTAINED IN LAW. THE MATTER THEREFORE REQUIRES RECONSIDERAT ION. I, ACCORDINGLY ,SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF THE AS SESSEE TO HIS FILE WITH DIRECTION TO RE-DECIDE APPEAL OF ASSESSEE ON MERITS GIVING REASONS FOR DECISION IN THE APPELLATE ORDER BY GIVING REASONABLE SUFFICIEN T OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT. SD/- ( BHAVNESH SAINI ) JUDICIAL MEMBER DATED: 25/05/2017 *VEENA* COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. PRINCIPAL CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR