Sunita Ahuja, Delhi V. ITO ward-41(1), New Delhi

ITA 9625/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4054 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 18-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KAMAL AHUJA
• Keywords: Set aside
• Section: 148; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY-A NEW DLEHI BEFORE SHRI G.S. PANNU, VICE - PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.9625/DEL/2019 ASSESSMENT YEAR: 2009-10 SMT. SUNITA AHUJA, D-251, VS. INCOME-TAX OFFICER, GROUND FLOOR, DEFENCE COLONY, WARD 41(1), NEW DELH I. NEW DELHI-110 024. PAN : AHWPA3349R (APPELLANT) (RESPONDENT) APPELLANT BY : SH. KAMAL AHUJA, ADV. RESPONDENT BY: SH. AMIT JAIN, SR./DR DATE OF HEARING: 14.02.2020 DATE OF ORDER : 20.02.2020 ORDER PER K. NARASIMHA CHARY, J.M. CHALLENGING THE ORDER DATED 17.10.2019 IN APPEAL N O.91/18-19 PASSED BY LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-14, NEW DELHI (LD. CIT(A)) FOR THE ASSESSMENT YEAR 2009-10, SMT. SUNI TA AHUJA (ASSESSEE) PREFERRED THIS APPEAL. 2. AT THE OUTSET, IT IS SUBMITTED ON BEHALF OF THE ASSESSEE THAT BOTH THE AUTHORITIES BELOW PASSED EXPARTE ORDERS INASMUCH AS THE ORDER DATED 25.02.2015 PASSED BY ASSESSING OFFICER WAS U/S. 144 /147 OF THE ACT AND ALSO THE FIRST APPELLATE ORDER DATED 17.10.2019 IS IN TH E ABSENCE OF THE ASSESSEE. 2 BY WAY OF AFFIDAVIT, THE ASSESSEE STATED THAT NO N OTICE OF HEARING WAS SERVED ON THE ASSESSEE. ASSESSMENT ORDER READS THAT NOTICE U/S. 148 WAS SERVED BY WAY OF AFFIXTURE AT THE LAST KNOWN ADDRES S OF THE ASSESSEE. THE ADDRESS GIVEN IN THE ORDER DATED 25.02.2015 PASSED BY ASSESSING OFFICER AND THE ADDRESS GIVEN IN THE FIRST APPELLATE ORDER ARE DIFFERENT AND THE ASSESSEE HAS GIVEN AN ALTOGETHER DIFFERENT ADDRESS IN FORM-3 6, IN WHICH THIS APPEAL IS FILED. LD. AR REQUESTED THAT IT WOULD BE IN THE FIT NESS OF THINGS IF THE MATTER IS REMANDED TO THE FILE OF ASSESSING OFFICER FOR FRESH DISPOSAL AFTER ISSUING NOTICE TO PROPER ADDRESS. LEARNED DR REPORTS NO OBJECTION FOR SETTING ASIDE THE IMPUGNED ORDER AND REMANDING THE CASE TO THE FILE O F ASSESSING OFFICER FOR FRESH DISPOSAL AFTER GIVING AN OPPORTUNITY TO THE A SSESSEE. RECORDING THE SAME, WE SET ASIDE THE IMPUGNED ORDER AND REMAND TH E ISSUE TO THE FILE OF ASSESSING OFFICER FOR DISPOSAL AFRESH AFTER GIVING OPPORTUNITY TO THE ASSESSEE BY ISSUING NOTICE TO THE ADDRESS GIVEN IN THIS APPE AL. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTIC AL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH FEBRUARY, 2020. SD/- SD/- (G.S. PANNU) (K. NARASIMHA CHARY) VICE-PRESIDENT JUDICIAL MEMBER DATED: 20/02/2020 AKS