Millennium Shoppe Pvt Ltd, Gautam Budh Nagar V. ITO WARD - 16(4), New Delhi

ITA 7808/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6761 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 25-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC-2 BENCH, NEW DELH I BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.7808/DEL/2019 [A.Y 2015-16] MILLENNIUM SHOPPE PVT. LTD. VS. ITO C-63, SEC-30, GB NAGAR, WARD- 16 (4) NOIDA UP. NEW DELHI APPELLANT BY : SH. RUCHESH SINHA, ADVOCATE RESPONDENT BY : MS. RAKHI VIMAL, SR. DR DATE OF HEARING : 14.09.2020 DATE OF PRONOUNCEMENT : 15 .09.2020 ORDER PER N. K. BILLAIYA , AM : 1. THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE CIT(A)-36, NEW DELHI DATED 26.7.2019 PERTAINING TO A.Y. 2015-16. 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE ASSES SEE IS THAT THE CIT(A) ERRED IN CONFIRMING THE ADDITION OF RS.51,30 ,495/-BY DISMISSING THE APPEAL OF THE ASSESSEE EXPARTE. 3. REPRESENTATIVES OF BOTH THE SIDES WERE HEARD AT LEN GTH. CASE RECORD CAREFULLY PERUSED. 4. ON PERUSAL OF THE ORDER OF THE CIT(A) I FIND THAT T HOUGH THE CIT(A) HAS ISSUED NOTICES ON SEVERAL OCCASIONS BUT THERE I S NO EVIDENCE THAT THE NOTICES WERE SERVED. 5. I FURTHER FIND THAT THE CIT(A) HAS DISMISSED THE AP PEAL OF THE ASSESSEE IN LIMINE. 6. IN THE INTEREST OF JUSTICE AND FAIR PLAY I DEEM IT FIT TO RESTORE THE APPEAL TO THE FILES OF THE CIT(A) WITH A DIRECTION TO DECIDE THE APPEAL AFRESH ON MERITS AND AFTER ALLOWING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 15.09.2020 . SD/- [ N. K. BILLAIYA] ACCOUNTANT MEMBER DATED:15.09.2020 *NEHA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 15.09.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 15.09.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 15.09.2020 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS 15.09.2020 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 15.09.2020 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 15.09.2020 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 15.09.2020 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 15.0 9.2020 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER