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Income Tax Appellate Tribunal - Delhi

Vivek Gupta, Delhi vs Ito, New Delhi on 18 April, 2017

       IN THE INCOME TAX APPELLATE TRIBUNAL
             DELHI BENCH 'B', NEW DELHI

       Before Sh. N. K. Saini, AM and Sh. Amit Shukla, JM

                        ITA No.83/Del/2017
                     Assessment Years : 2012-13

Shri Vivek Gupta,               Vs Income Tax Officer,
BT - 36, Shalimar Bagh,            Ward 34 (2),
Delhi - 110 088.                   New Delhi.

     PAN No. AJJPG6648L
       (APPELLANT)                          (RESPONDENT)

                Assessee by : Shri Vimal Parakh, CA
                Revenue by : Sh. Anil Kumar Sharma, Senior DR

Date of Hearing : 13.04.2017     Date of Pronouncement : 18.04.2017

                                ORDER

Per N. K. Saini, AM:

This appeal by the assessee is directed against the order dated 25.11.2016 of ld. CIT (A)-12, New Delhi.

2. At the outset of the hearing, ld. AR for the assessee submitted that the ld. CIT (A) dismissed the appeal ex-parte and, therefore, it is prayed that the matter may be restored back to the ld. CIT (A) for providing an opportunity of being heard. In his rival submissions, the ld. DR submitted that the assessee did not appear inspite of various opportunities of being heard granted by the ld.

CIT(A). Therefore, the appeal was rightly dismissed by the ld. CIT (A) for non-prosecution.

3. We have considered the submissions of both the parties and carefully gone through the material available on record. In the present case, it is an admitted fact that the ld. CIT (A) dismissed the appeal of the assessee ex-parte. It is also noticed that the ld. CIT (A) stated that the notice was issued on 10.11.2016 fixing the appeal on 23.11.2016 but, on that day, neither anybody appeared nor any written submission / any letter for adjournment was filed by the assessee. However, he did not mention as to whether the said notice was served upon the assessee or not. It is well settled that nobody should be condemned unheard as per the maxim audi alteram partem. In the present cases, since due and reasonable opportunity of hearing was not granted by the ld. CIT (A), we, therefore, deem it appropriate to set aside this issue back to the file of the ld. CIT (A) for adjudication afresh, in accordance with law after providing due and reasonable opportunity of being heard to the assessee.

4. In the result, the appeal filed by the assessee is allowed for statistical purposes.

(Order Pronounced in the Open Court on 18/04/2017) Sd/- sd/-

  (Amit Shukla)                                  (N. K. Saini)
JUDICIAL MEMBER                             ACCOUNTANT MEMBER

Dated: 18/04/2017
TS
                      3            ITA No.83/Del/2017




Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
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