Komal Khanna, Gautam Budh Nagar V. ITO WARD - 2(1), NOIDA

ITA 9111/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9732 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 25-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANO MUKHERJEE
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC-1 : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.NO.9111/DEL./2019 ASSESSMENT YEAR 2010-2011 SHRI KOMAL KHANNA, B-2/5, BLOCK-9, SECTOR-93, NOIDA, GAUTAM BUDH NAGAR, UTTAR PRADESH. PIN 201 304. PAN BQVPK6264Q [ VS. THE INCOME TAX OFFICER, WARD 2 (1), NOIDA. STATE OF UTTAR PRADESH. PIN 201 304. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : MS. RANO MUKHERJEE, SR. D.R. DATE OF HEARING : 18.03.2021 DATE OF PRONOUNCEMENT : 18.03.2021 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-1, NOIDA, DATED 31.08.2018, FOR THE A.Y. 2010-2011. 2. IN THIS CASE A.O. PASSED THE ASSESSMENT ORDER DATED 24.10.2017 UNDER SECTION 147/144 OF THE I.T. ACT, 1961 DETERMINING THE INCOME OF ASSESSEE AT RS.19,52,500/-. 2 ITA.NO.9111/DEL./2019 SH. KOMAL KHANNA, GAUTAM BUDH NAGAR, UTTAR PRADESH. THE ASSESSEE FILED AN APPEAL AGAINST THE ORDER OF THE A.O. BEFORE THE LD. CIT(A). THE LD. CIT(A) NOTED THAT APPEAL IS FILED ONLINE. HOWEVER, ONLY FORM NO.35 IS AVAILABLE ON THE WEBSITE OF THE DEPARTMENT WHICH IS DOWNLOADED. COPY OF THE CHALLAN FOR FILING THE APPEAL FEES AND IMPUGNED ORDER ARE NOT PRODUCED ON RECORD. THE ASSESSEE WAS ISSUED NOTICE DATED 18.07.2018 TO SUBMIT THE DOCUMENTS, BUT, THERE IS NO COMPLIANCE. AGAIN APPEAL WAS FIXED ON 30.08.2018, BUT, AGAIN THERE IS NO COMPLIANCE. THE LD. CIT(A) NOTED THAT BOTH THE NOTICES SENT TO THE ASSESSEE REPORTED UN-SERVED WITH THE REMARKS INCOMPLETE ADDRESS . THE LD. CIT(A) IN THE ABSENCE OF THESE DOCUMENTS, DISMISSED THE APPEAL OF ASSESSEE. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. 4. AFTER CONSIDERING THE SUBMISSIONS OF LD. D.R. WE ARE OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). THE ASSESSEE IN THE GROUNDS OF APPEAL HAS SUBMITTED THAT ASSESSEE HAS NOT RECEIVED ANY NOTICE FOR HEARING OF THE APPEAL AND ALL THE DOCUMENTS WERE FILED. COPY OF THE SAME ARE ALSO FILED IN THE APPEAL PAPERS. IT 3 ITA.NO.9111/DEL./2019 SH. KOMAL KHANNA, GAUTAM BUDH NAGAR, UTTAR PRADESH. WOULD, THEREFORE, SHOW THAT ASSESSEES APPEAL HAS BEEN DISMISSED IN THE ABSENCE OF ASSESSEE WITHOUT SERVING ANY NOTICE UPON THE ASSESSEE, THEREFORE, IT IS A CASE OF DENIAL OF PRINCIPLES OF NATURAL JUSTICE. IN VIEW OF THE ABOVE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL OF ASSESSEE TO THE FILE OF LD. CIT(A)-1, NOIDA WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE IN ACCORDANCE WITH LAW, BY GIVING REASONABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (N.K. BILLAIYA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 18 TH MARCH, 2021 VBP/- 4 ITA.NO.9111/DEL./2019 SH. KOMAL KHANNA, GAUTAM BUDH NAGAR, UTTAR PRADESH. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC - 1 BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.