Sushant Muttreja, New Delhi V. ACIT, Circle-70(1), New Delhi

ITA 9304/DEL/2019

AI Insights

The case involves an appeal by Sushant Muttreja against the order of the ld. CIT(A)-28, New Delhi, dated 27.09.2019. The appeal was heard by the Income Tax Appellate Tribunal Delhi Bench \'G\' on 02.08.2023 and the decision was pronounced on 03.08.2023. Both parties agreed that the previous adjudication by the ld. CIT(A) was ex-parte and requested a remand for a fresh hearing. The Tribunal concurred, emphasizing the importance of justice and fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121249 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 01-08-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 02-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Sale consideration of property below Jantri Value

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 9304/Del/2019 : Asstt. Year: 2015-16 Sushant Muttreja, R-794, Ground Floor, New Delhi-110060 Vs. ACIT, Circle-70(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. AJZPM7650C Assessee by : Sh. Subham Sharma, Adv. Revenue by : Sh. Anuj Garg, Sr. DR Date of Hearing: 02.08.2023 Date of Pronouncement: 03.08.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-28, New Delhi dated 27.09.2019. 2. At the outset, both the parties submitted that since the adjudication by the ld. CIT(A) has been an ex-parte, in the fitness of things, the matter should go back to the file of the ld. CIT(A) for adjudication afresh after considering the submissions of the assessee. We are of the considered view that the ends of justice would be well served if an opportunity is given to the assessee. ITA No. 9304/Del/2019 Sushant Muttreja 2 3. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 03/08/2023. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 03/08/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR