Sachin Kumar Aggarwal, U.S. Nagar v. ITO, Uttrakhand

ITA 1873/DEL/2013 | 2009-2010
Pronouncement Date: 03-10-2013 | Result: Allowed

Appeal Details

RSA Number 187320114 RSA 2013
Assessee PAN ABHPA6080G
Bench Delhi
Appeal Number ITA 1873/DEL/2013
Duration Of Justice 6 month(s)
Appellant Sachin Kumar Aggarwal, U.S. Nagar
Respondent ITO, Uttrakhand
Appeal Type Income Tax Appeal
Pronouncement Date 03-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted G
Tribunal Order Date 03-10-2013
Assessment Year 2009-2010
Appeal Filed On 02-04-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI G.D. AGRAWAL VICE PRESIDENT AND SHRI I. C. SUDHIR JU DICIAL MEMBER ITA NO. 1873/DEL/2013 ASSESSMENT YEAR: 2009-10 SACHIN KUMAR AGGARWAL VS. ITO H NO. 129 SINGHAN STREET WARD-3 KASHIPUR KASHIPUR U. S. NAGAR UTTRAKHAND ABHPA6080G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K. SAMPATH ADV RESPONDENT BY : SHRI R. S. MEENA CIT DR ORDER PER I.C. SUDHIR JUDICIAL MEMBER THE ASSESSEE HAS QUESTIONED FIRST AP PELLATE ORDER ON THE GROUND THAT THE AUTHORITIES BELOW HAVE ERRED IN COMPUTING THE GAINS FROM THE SALE OF PROPERTY AT KATARATAL AT RS.7 94 784/- 2. AT THE OUTSET THE LD. AR POINTED OUT THAT WITHOUT WAITING FOR THE HEARING FIXED BY THE LD. CIT (A) ON 24/1/2013 GIVEN AS A LA ST OPPORTUNITY FOR FILING THE REQUISITE DETAILS BY THE ASSESSEE THE LD. CIT (A) HAS DECIDED THE APPEAL EX-PARTE ON 23/1/2013. ITA NO. 1873/DEL/2013 2 3. THE LD. DR ON THE OTHER HAND OPPOSED THE APPEAL WITH THIS SUBMISSION THAT DESPITE OPPORTUNITIES GRANTED THE ASSESSEE DID NOT AVAIL THE OPPORTUNITY TO REPRESENT ITS CASE PROPERLY BEFORE THE FIRST APPELLATE AUTHOR ITY. HENCE HE DOES NOT DESERVE ANY RELIEF. 4. HAVING GONE THROUGH THE FIRST APPELL ATE ORDER WE FIND SUBSTANCE IN THE ABOVE CONTENTION OF THE LD. AR THAT WHEN THE LD. CI T(A) HAS GIVEN LAST OPPORTUNITY TO THE ASSESSEE FOR FILING THE REQUISITE DETAILS FI XING THE DATE BEFORE HIM ON 24/1/2013 HE WAS NOT JUSTIFIED IN PASSING AN EX-PA RTE ORDER AGAINST THE ASSESSEE ON 23/1/2013. WE THUS WHILE SETTING ASIDE THE FIRST A PPELLATE ORDER IN QUESTION REMAND THE MATTER TO THE FILE OF THE LD. CIT(A) TO DECIDE THE APPEAL AFRESH AFTER AFFORDING OPPORTUNITY FOR THE REQUISITE COMPLIANCE BY THE ASS ESSEE AND HEARING HIM ON THE ISSUE. THE GROUND AS WELL AS APPEAL IS THUS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD OCTOBER 2013. SD/- SD/- (G.D. AGRAWAL) ( I.C. SUDHIR ) VICE PRESIDENT JUDICIAL MEMBER DATE 3 RD OCTOBER 2013 R.NAHEED COPY OF ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORD ER DEPUTY REGISTRAR ITAT NEW DELHI ITA NO. 1873/DEL/2013 3 ITA NO. 1873/DEL/2013 4