Appeal Details
| RSA Number | 787120114 RSA 2017 |
|---|---|
| Assessee PAN | AAAPG4116B |
| Bench | Delhi |
| Appeal Number | ITA 7871/DEL/2017 |
| Duration Of Justice | 3 year(s) 2 month(s) 4 day(s) |
| Appellant | Vinod Kumar Garg, Delhi |
| Respondent | ITO, Ward- 36(5), New Delhi |
| Appeal Type | Income Tax Appeal |
| Pronouncement Date | 04-03-2021 |
| Appeal Filed By | Assessee |
| Order Result | Allowed |
| Bench Allotted | F |
| Tribunal Order Date | 04-03-2021 |
| Last Hearing Date | 04-03-2021 |
| First Hearing Date | 04-03-2021 |
| Assessment Year | 2014-2015 |
| Appeal Filed On | 29-12-2017 |
| Judgment Text |
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI F BEN CH NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER AND SHRI N.K. BILLAIYA ACCOUNTANT MEMBER ITA NO.7871/DEL/2017 [ASSESSMENT YEAR: 2014-15] VINOD KUMAR GAR G A/160 GUJRANWAL TOWN PART-I DELHI-110009 ITO WARD-36(5) NEW DELHI PAN - AAAPG411 6B APPELLANT RESPONDENT APPELLANT BY SHRI MOHIT JAIN CA RESPONDENT BY SMT. SUSHMA SINGH CIT - DR DATE OF HEARING 04.03.2021 DATE OF PRONOUNCEMENT 04.03. 2021 ORDER PER N.K. BILLAIYA ACCOUNTANT MEMBER THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE CIT(A)-12 NEW DELHI DATED 30.10.2017 PERTAINING TO ASSESSMENT Y EAR 2014-15. 2. THE SHORT GRIEVANCE IS THAT THE CIT(A) ERRED IN DISMISSING THE APPEAL IN LIMINE. 3. WE HAVE CAREFULLY CONSIDERED THE ORDERS OF AUTHO RITIES BELOW. THE AO HAS LEVIED PENALTY OF RS.10 000/- U/S 271(1)(B) OF THE INCOME TAX ACT 1961 FOR NON-COMPLIANCE OF THE NOTICE U/S 142(1) OF THE ACT. 2 ITA NO.7871/DEL/2017 4. BEFORE THE CIT(A) NO AUTHORIZED REPRESENTATIVE WAS APPEARED AND THE CIT(A) CONFIRMED THE PENALTY IN LIMINE. 5. IN THE INTEREST OF JUSTICE AND FAIR PLAY WE RES TORE THIS ISSUE TO THE FILE CIT(A). THE ASSESSEE IS DIRECTED TO ATTEND THE PROCEEDINGS BEFO RE THE CIT(A) AND DEFEND HIS CASE. THE CIT(A) IS ALSO DIRECTED TO DECIDE THE APPEAL ON MERIT AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRESENC E OF REPRESENTATIVES OF BOTH THE SIDES ON 04/03/2021. SD/- SD/- [BHAVNESH SAINI] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DELHI; DATED: 04/03/2021. F{X~{T? F{X~{T? F{X~{T? F{X~{T? FA FA FA FA P.S P.SP.S P.S COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR ITAT NEW DELHI
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