Income Tax Appellate Tribunal - Delhi
Sh. Mahinder Singh Bedi, New Delhi vs Acit, New Delhi on 1 August, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'E ' NEW DLEHI
BEFORE SHRI G.D. AGRAWAL, HON'BLE PRESIDENT
AND
SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER
In I.T.A. Nos.3577, 3578 & 3579/Del/2015
Assessment Years: 2006-07, 2008-09 & 2009-10
Shri Mahinder Singh Bedi, Vs Asstt. Commissioner of Income-tax,
C/o 1512-T, Wazir Nagar, Central Circle-11, New Delhi.
Kotla Mubarakpur, New Delhi.
(PAN: AAIPB2762Q)
(Appellant) (Respondent)
Appellant by: Shri D.R. Anthwal, Advocate
Respondent by: Smt. Shefali Swaroop, CIT DR
Date of hearing: 30.07.2018
Date of Pronouncement: 01.08.2018
ORDER
PERBENCH These three appeals are directed against the order dated 30.8.2013 of the Commissioner of Income-tax (Appeals)-XXXI (hereinafter referred to as the "ld. CIT(A)") for the Asstt. Years 2006-07, 2008-09 and 2009-10.
22. At the outset, learned AR submitted that the impugned orders are ex parte in nature and the reason for non appearance of the assessee before the first appellate authority was the non service of notice. He explained that the notice was sent to the property which was sold by the assessee and that is the reason why the notice was not served upon the assessee. He submitted that vide S.No.24 of Form No.36, the assessee furnished the correct address now, which is as follows:
Shri Maninder Singh Bedi, C/o 1512-T, Wazir Nagar, Kotla Mubarakpur, New Delhi -110003.
3. Learned DR submitted that it was for the assessee to furnish the correct address.
4. Inasmuch as, the impugned orders are ex parte in nature and the assessee properly explained that the notice was sent to the address at the property which was sold away by the assessee, we are of the considered opinion that it is a fit case to grant an opportunity to the assessee to put forth his case before the first appellate authority, since all our endeavour is to see that the just tax liability of the assessee is determined. Further, when an ex parte order is set aside, the highest that would happen is that a cause could be decided on merits. No party can claim any vested right in perpetuation of the ex parte orders.
5. With this view of the matter, we set aside the impugned orders and remand the matter back to the file of the CIT(A) to dispose them afresh after issuing notice to the address given above and affording an opportunity to the assessee.
36. In the result, all the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the Open Court on 01st August, 2018.
Sd/- Sd/-
(G.D. AGRAWAL) (K. NARASIMHA CHARY)
HON'BLE PRESIDENT JUDICIAL MEMBER
Dated: 01st August, 2018
'VJ'
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
By order
Asstt. Registrar, ITAT
Draft dictated on 30.07.2018
Draft placed before author 30.07.2018
Draft proposed & placed before the second member 30.07.2018
Draft discussed/approved by Second Member. 01.08.2018
Approved Draft comes to the Sr.PS/PS 01.08.2018
Kept for pronouncement on 01.08.2018
Date of uploading on the website 01.08.2018
File sent to the Bench Clerk 01.08.2018
Date on which file goes to the AR
Date on which file goes to the Head Clerk.
Date of dispatch of Order.