Damodar Prasad Sharma, New Delhi V. ACIT Circle-61(1), New Delhi

ITA 9392/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4695 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 05-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER ITA No.9392/Del/2019 Assessment Year: 2014-15 Damodar Prasad Sharma C-324, Defence Colony, New Delhi-110024 PAN No. ACJPS8392N Vs ACIT Circle – 61 (1) New Delhi (APPELLAN (RESPONDENT) Appellant None Respondent Sh. R. S. Yadav, Sr. DR Date of hearing: 22/06/2022 Date of Pronouncement: 22/06/2022 ORDER PER N.K. BILLAIYA, AM: This appeal by the assesee is preferred against the order of the CIT(A)-20, New Delhi dated 23.09.2019 pertaining for A.Y.2014-15. 2. The sum and substance of the grievance of the assessee is that the CIT(A) erred in dismissing the appeal in limine stating that the appeal should have been filed electronically. 2 3. We have carefully perused the order of the CIT(A) dated 23.09.2019. We find that the CIT(A) dismissed the appeal since originally it was filed manually and when it was filed electronically there was a delay. 4. In our considered opinion that the CIT(A) ought to have decided the appeal on merits of the case after giving a reasonable and sufficient opportunity of being heard to the assessee. In the interest of justice we restore this appeal to the files of the CIT(A) with a direction to the CIT(A) to decide the appeal on merits of the case after affording a reasonable and sufficient opportunity of being heard to the assessee. 5. In the result, the appeal filed by the assessee is allowed for statistical purpose. 6. Decision announced in the open court on 22.06.2022. Sd/- Sd/- (YOGESH KUMAR US) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:- .06.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order