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Income Tax Appellate Tribunal - Delhi

Rajeev Kumar Maan, Meerut vs Assessee on 12 February, 2016

            IN THE INCOME TAX APPELLATE TRIBUNAL
             DELHI BENCH 'Meerut Camp', NEW DELHI

               Before Shri I.C.Sudhir, Judicial Member
            And Shri Prashant Maharishi , Accountant Member

                         ITA No. 6627/Del./2014
                        Assessment Year : 2010-11

            Rajeev Kumar Maan                 vs.         ACIT
            S/o. Rajpal Maan,                             Circle-2
            C/o. C.L. Gupta                               Meerut
            & Associates Pvt. Ltd.
            115, Chapple Street
            Meerut
            PAN AIBPM3833G

        ssessee by : Sh. Ravindra Aggarwal, Adv. , Rohit Aggarwal , CA
                 Revenue by : Sh. Sheodan Singh Bhadoria, Sr. DR

Date of hearing : 16/12/2015
Date of pronouncement : 12.02.2016
                                ORDER

PER I.C.Sudhir, J.M.

This appeal filed by the assessee is directed against order of CIT(A)- Meerut dated 04.09.2014 and pertains to assessment year 2010-11.

2. The assessee has questioned action of the ld. CIT(A) whereby the ld. CIT(A) has dismissed the appeal in default without affording sufficient opportunity of being heard to the assessee.

3. The ld. Sr. DR on the other hand opposed the ground on the basis that despite opportunities given to the assessee the assessee did not bother to co- operate with the Ld. CIT(A).

Rajeev Kumar Maan

4. After having gone through the first appellate order, we find that initially hearing of the appeal was fixed on 12.8.2014 at 12.30 PM vide notice dated 17.7.2014. In response the assessee sought adjournment and the hearing was accordingly adjourn to 3.9.2014. Since on these dates no compliance was made, the ld. CIT(A) dismiss the appeal in default. There is no dispute that the assessee should have cooperated with the first appellate authority in disposal of the appeal but at the same time in such a situation when the ld. CIT(A) was not getting cooperation from the assessee, he was supposed to decide the appeal on the basis of material available on record instead of dismissing the appeal in default. We, thus, now interest of justice set aside the matter to the file of the ld. CIT(A) to decide the appeal on its merits after affording opportunity of being heard to the assessee. The assessee is also directed to cooperate with the first appellate authority in timely disposal of the appeal. The grounds are thus, allowed for statistical purposes.

5. In result appeal is allowed for statistical purposes. (Order Pronounced in the Court on 12/02/2016).

          Sd/-                                          sd/-
  (Prashant Maharishi)                           (I.C.Sudhir)
ACCOUNTANT MEMEBR                              JUDICIAL MEMBER

Dated: 12 / 02/2016
*Binita*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
                                                  ASSISTANT REGISTRAR
                                             3                     ITA No.6627/Del/2014
                                                                   Rajeev Kumar Maan




                                                       Date     Initial
1.    Draft dictated on                            12.02.2016
2.    Draft placed before author                   12.02.2016
3.    Draft proposed & placed before the                                   JM/AM
      second member
4.    Draft discussed/approved by Second                                   JM/AM
      Member.
5.    Approved Draft comes to the Sr.PS/PS                                 PS/PS
6.    Kept for pronouncement on                                            PS
7.    File sent to the Bench Clerk                                         PS
8.    Date on which file goes to the AR

9. Date on which file goes to the Head Clerk.

10. Date of dispatch of Order.