Sh. Sanjeev Kumar, Bahadurgarh v. ITO, Rohtak

ITA 4832/DEL/2009 | 2006-2007
Pronouncement Date: 25-11-2011 | Result: Allowed

Appeal Details

RSA Number 483220114 RSA 2009
Assessee PAN AKDPK8510G
Bench Delhi
Appeal Number ITA 4832/DEL/2009
Duration Of Justice 1 year(s) 11 month(s) 2 day(s)
Appellant Sh. Sanjeev Kumar, Bahadurgarh
Respondent ITO, Rohtak
Appeal Type Income Tax Appeal
Pronouncement Date 25-11-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted G
Tribunal Order Date 25-11-2011
Date Of Final Hearing 23-11-2011
Next Hearing Date 23-11-2011
Assessment Year 2006-2007
Appeal Filed On 23-12-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G NEW DELHI) BEFORE SHRI RAJPAL YADAV AND SHRI K.G. BANSAL ITA NO. 4832/DEL/2009 ASSESSMENT YEAR: 2006-07 SHRI SANJIV KUMAR C/O. VS. INCOME-TAX OFFICER M/S. VIJENDER JINDAL WARD-3 993 SECTOR-6 BAHADURGARH. ROHTAK. (HARYANA) (PAN: AKDPK8510G) (APPELLANT) (RESPONDENT) APPELLANT BY: N O N E RESPONDENT BY: SMT. S. MOHANTY DR DATE OF HEARING : 23.11.2011 DATE OF PRONOUNCEMENT : 25.11.2011 ORDER PER RAJPAL YADAV: JUDICIAL MEMBER THE ASSESSEE IS IN APPEAL BEFORE US AGAINST THE OR DER OF LEARNED CIT(APPEALS) DATED 08.09.2009 PASSED FOR ASSESSMENT YEAR 2006-07. THIS APPEAL WAS PRESENTED IN THE ITAT ON 23.12.2009. IN THE NOTICE-CUM- ACKNOWLEDGEMENT ASSESSEE WAS INTIMATED DATE OF HEA RING AS 23.2.2010. ON THIS DATE SHRI DHIRAJ BASIA PARTNER OF M/S. R.P. BASIA & CO. CA FILED AN APPLICATION FOR ADJOURNMENT. HEARING WAS ADJOURNED TO 10.6.2010 AND THEREAFTER IT WAS ADJOURNED ON TWO OCCASIONS BECAU SE BENCH DID NOT FUNCTION. ON 17.02.2011 NO ONE PRESENT ON BEHALF O F THE ASSESSEE AND HEARING WAS ADJOURNED TO 07.06.2011. THE BENCH DID NOT FUNCTION ON THIS 2 DATE AND HEARING WAS ADJOURNED TO 23.11.2011. THE N OTICE WAS ISSUED ON 25.8.2011 THROUGH REGISTERED POST. SERVICE HAS BEEN EFFECTED UPON THE ASSESSEE. HOWEVER INSPITE OF SERVICE OF NOTICE NO ONE HAS COME PRESENT ON BEHALF OF THE ASSESSEE. 3. WITH THE ASSISTANCE OF LEARNED DR WE HAVE GONE THROUGH THE RECORD CAREFULLY AND PROCEED TO DECIDE THE APPEAL EX PARTE QUA THE ASSESSEE. WE FIND THAT APPEAL OF THE ASSESSEE HAS BEEN DISMISSED BY T HE LEARNED CIT(APPEALS) FOR WANT OF PROSECUTION. SUB-SECTION(6) OF SEC. 250 OF THE ACT MANDATES THAT LEARNED CIT(APPEALS) SHALL STATE THE POINTS FOR DET ERMINATION AND THEN RECORD THE REASONS ON SUCH POINTS EXHIBITING HIS DE CISION ON THOSE POINTS. IN THE PRESENT CASE WHEN ASSESSEE FAILED TO APPEAR BE FORE THE LEARNED FIRST APPELLATE AUTHORITY THEN LEARNED CIT(APPEALS) OUGHT TO HAVE CALLED FOR THE ASSESSMENT RECORD AND DECIDED THE APPEAL GROUND-WIS E ON MERITS. LEARNED FIRST APPELLATE AUTHORITY INSTEAD OF PASSING THE OR DER IN CONFORMITY WITH SUB-SECTION(6) OF SEC. 250 DISMISSED THE APPEAL FOR WANT OF PROSECUTION THEREFORE WE ALLOW THE APPEAL OF ASSESSEE SET ASID E THE ORDER OF LEARNED CIT(APPEALS) AND REMIT THE ISSUE FOR READJUDICATION TO THE FILE OF LEARNED CIT(APPEALS). WE DIRECT THE ASSESSEE TO APPEAR BEFO RE LEARNED 3 CIT(APPEALS) ON 10.2.2012 AND MAKE AN APPLICATION F OR FIXING THE DATE OF HEARING IN HIS APPEAL. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED. DECISION PRONOUNCED IN THE OPEN COURT ON 25.11.2011 SD/- SD/- ( K.G. BANSAL ) ( RAJPAL YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25/11/2011 MOHAN LAL COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT(APPEALS) 5) DR:ITAT ASSISTANT REGISTRAR