Manjeet , Delhi V. ITO, Ward 38(4), New Delhi

ITA 94/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6791 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 29-05-2024
• Assessment Year: 2010-2011
• Appeal Filed On: 15-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANSHUL
• Keywords: Opportunity of being heard
• Section: 147; 69; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE MR. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 94/Del/2023 (Assessment Year : 2010-11) Manjeet H. No.23, Jaato Wali Gali, Village Singhola Narela, Delhi – 110 040 PAN: ATOPM 9869 Q Vs. ITO Ward – 38(4) New Delhi (Appellant) .. (Respondent) Appellant by : -None- Respondent by : Shri Anshul, Sr. D.R. Date of Hearing 30.05.2024 Date of Pronouncement 31.05.2024 O R D E R PER MS. MADHUMITA ROY – JUDICIAL MEMBER : The instant appeal filed by the assessee is directed against the order dated 25.01.2019 passed by the Commissioner of Income Tax (Appeals) – 13, New Delhi under section 250(6) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) arising out of the order dated 27.12.2017 by the ITO, Ward-38(4), New Delhi under Section 143(3) read with Section 147 of the Act for Assessment Year 2010-11. ITA No.94/Del/2023 Manjeet.vs.ITO Asst.Year : 2010-11 - 2 - 2. The First Appellate Authority though issued notices on several occasion commencing from 26.11.2018 to 14.01.2019, none appeared on behalf of the assessee and having no other alternative proceeded with the appeal and finalized the same upon confirming the addition made by the Learned AO u/s 69 of the Act to the tune of Rs.56,18,000/-. Hence the instant appeal before us. 3. Today, when the matter was taken by us, no one appeared on behalf of the assessee. However, keeping in view the ultimate ex parte order passed by the Learned CIT(A), we find instead of keeping the matter pending before us, it may be sent to the Learned CIT(A) and the assessee may be given a further opportunity of being heard in order to prevent the miscarriage of justice. Such observation made by us, when disclosed before the Court, the Learned DR with all his fairness did not oppose the same. Hence, we set aside the order passed by Learned CIT(A) and remit the issue to the file of the CIT(A) for adjudication of the same afresh upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event, the assessee does not co-operate with the Learned CIT(A), the said authority would be at liberty to dispose of the appeal by passing a reasoned order strictly in accordance with law. ITA No.94/Del/2023 Manjeet.vs.ITO Asst.Year : 2010-11 - 3 - 4. In the result, appeal of the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 31/05/2024 Sd/- Sd/- (S. RIFAUR RAHMAN) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 31/05/2024 Priti Yadav, Sr.PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI