Vinod Kumar Garg, Delhi V. ITO, Ward- 36(5), New Delhi

ITA 7871/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2694 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 29-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUSHMA SINGH
• Keywords: Opportunity of being heard
• Section: 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI F BEN CH, NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, ITA NO.7871/DEL/2017 [ASSESSMENT YEAR: 2014-15] VINOD KUMAR GAR G, A/160, GUJRANWAL TOWN, PART-I, DELHI-110009 ITO, WARD-36(5), NEW DELHI PAN - AAAPG411 6B APPELLANT RESPONDENT APPELLANT BY SHRI MOHIT JAIN, CA RESPONDENT BY SMT. SUSHMA SINGH, CIT - DR DATE OF HEARING 04.03.2021 DATE OF PRONOUNCEMENT 04.03. 2021 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE CIT(A)-12, NEW DELHI, DATED 30.10.2017, PERTAINING TO ASSESSMENT Y EAR 2014-15. 2. THE SHORT GRIEVANCE IS THAT THE CIT(A) ERRED IN DISMISSING THE APPEAL IN LIMINE. 3. WE HAVE CAREFULLY CONSIDERED THE ORDERS OF AUTHO RITIES BELOW. THE AO HAS LEVIED PENALTY OF RS.10,000/- U/S 271(1)(B) OF THE INCOME TAX ACT, 1961 FOR NON-COMPLIANCE OF THE NOTICE U/S 142(1) OF THE ACT. 2 ITA NO.7871/DEL/2017 4. BEFORE THE CIT(A), NO AUTHORIZED REPRESENTATIVE WAS APPEARED AND THE CIT(A) CONFIRMED THE PENALTY IN LIMINE. 5. IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE RES TORE THIS ISSUE TO THE FILE CIT(A). THE ASSESSEE IS DIRECTED TO ATTEND THE PROCEEDINGS BEFO RE THE CIT(A) AND DEFEND HIS CASE. THE CIT(A) IS ALSO DIRECTED TO DECIDE THE APPEAL ON MERIT AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRESENC E OF REPRESENTATIVES OF BOTH THE SIDES ON 04/03/2021. SD/- SD/- [BHAVNESH SAINI] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DELHI; DATED: 04/03/2021. F{X~{T? F{X~{T? F{X~{T? F{X~{T? FA FA FA FA P.S P.SP.S P.S COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI