Simmi Sehgal, New Delhi V. ITO, Ward-41(1), New Delhi

ITA 8121/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5573 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 21-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.8121/DEL./2018 ASSESSMENT YEAR 2015-2016 MS. SIMMI SEHGAL, B-43 MOTI NAGAR, NEW DELHI. PAN ASAPS4955N VS., THE INCOME TAX OFFICER, WARD-41 (1), NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI P.N. SHASTRY, C.A. FOR REVENUE : SHRI S.L. ANURAGI, SR.DR DATE OF HEARING : 03.06.2019 DATE OF PRONOUNCEMENT : 03.06.2019 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-14, NEW DELHI, DATED 05.11.2018, FOR THE A.Y. 2015-2016. 2. THE LD. CIT(A) IN HIS ORDER NOTED CERTAIN DATES OF HEARING ON WHICH DATES NONE APPEARED ON BEHALF OF THE ASSESSEE. THE LD. CIT(A), THEREFORE, PRESUMED THAT ASSESSEE DOES NOT WISH TO PURSUE THE APPEAL AND APPEAL OF ASSESSEE WAS ACCORDINGLY DISMISSED. 2 ITA.NO.8121/DEL./2018 MS. SIMMI SEHGAL, NEW DELHI. 3. CONSIDERING THE RIVAL SUBMISSIONS, I AM OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). ACCORDING TO SECTION 250(6) OF THE I.T. ACT, 1961, THE LD. CIT(A) IS REQUIRED TO MENTION POINT FOR DETERMINATION AND REASONS FOR DECISION IN HIS APPELLATE ORDER. EVEN IF THE ASSESSEE DID NOT APPEAR BEFORE LD. CIT(A), THE LD. CIT(A) SHOULD HAVE TO DECIDE THE APPEAL ON MERITS GIVING REASONS FOR DECISION IN THE APPELLATE ORDER. HOWEVER, THE LD. CIT(A) SIMPLY DISMISSED THE APPEAL OF ASSESSEE FOR NON-PROSECUTION. THEREFORE, THE ORDER CANNOT BE SUSTAINED IN LAW. 4. IN VIEW OF THE ABOVE, I SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A), NEW DELHI AND RESTORE THE APPEAL OF ASSESSEE TO HIS FILE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE IN ACCORDANCE WITH LAW, GIVING REASONS FOR DECISION IN THE APPELLATE ORDER, BY GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3 ITA.NO.8121/DEL./2018 MS. SIMMI SEHGAL, NEW DELHI. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 03 RD JUNE, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH 6. GUARD FILE //BY ORDER// ASST. REGISTRAR : ITAT : DELHI BENCHES : DELHI.