J.A. Financial & Management Consultant Pvt. Ltd.s, New Delhi V. ITO ward-13(1), New Delhi

ITA 9007/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9945 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 18-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 ITA No. 9007/Del/2019 J. A. FINANCIAL & MANAGEMENT CONSULTANT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 9007/DEL/2019 (A.Y 2011-12) J. A. Financial & Management Consultant Pvt. Ltd. H-108, 2 nd Floor, Connaught Place, New Delhi PAN: AAACJ0127E (APPELLANT) Vs. ITO Ward-13(1) New Delhi (RESPONDENT) ORDER PER YOGESH KUMAR U.S., JM This present Appeal is directed against the order passed by CIT(A) dated 14/10/2019 wherein the Ld.CIT(A) has dismissed the Appeal ex-parte without hearing the assessee. The assessee has raised five grounds of Appeal. 2. When the matter is called neither the assessee nor his representative appeared before us. 3. We have heard the Ld. DR, perused the material on record and gave our thoughtful consideration. The Ld.CIT(A) dismissed the Appeal without deciding the matter on merit. In our considered opinion, the Ld.CIT(A) committed an error in dismissing the Appeal without hearing the assessee. Therefore, in the Assessee by : None Department by: Shri Anuj Garg, Sr. D.R.; Date of Hearing 21.06.2022 Date of Pronouncement 06.07.2022 2 ITA No. 9007/Del/2019 J. A. FINANCIAL & MANAGEMENT CONSULTANT interest of justice, we are inclined to restore the file of the CIT(A) with a direction to hear the assessee and passed appropriate order in accordance with law. 4. Accordingly, the Appeal is allowed for statistical purpose with a direction to the Ld.CIT(A) to dispose of the Appeal afresh by giving an opportunity of being heard to the assessee and pass appropriate order in accordance with law. 5. In the result, the Appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 06 th July, 2022. Sd/- Sd/- ( N. K. BILLAIYA ) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 06/07/2022 *R. Naheed* Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA No. 9007/Del/2019 J. A. FINANCIAL & MANAGEMENT CONSULTANT