Sham Sunder Prop., Panipat v. ITO, Panipat

ITA 2921/DEL/2009 | 2006-2007
Pronouncement Date: 18-02-2010 | Result: Allowed

Appeal Details

RSA Number 292120114 RSA 2009
Bench Delhi
Appeal Number ITA 2921/DEL/2009
Duration Of Justice 8 month(s) 1 day(s)
Appellant Sham Sunder Prop., Panipat
Respondent ITO, Panipat
Appeal Type Income Tax Appeal
Pronouncement Date 18-02-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted G
Tribunal Order Date 18-02-2010
Date Of Final Hearing 09-12-2009
Next Hearing Date 09-12-2009
Assessment Year 2006-2007
Appeal Filed On 17-06-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G NEW DELHI BEFORE SHRI DEEPAK R SHAH ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN JUDICIAL MEMBER I.T.A NO. 2921/DEL/09 ASSESSMENT YEAR 2006-07 SHAM SUNDER PROP. M/S. MAI DHAN MAL SHAM SUNDER RAILWAY ROAD SAMALKHA PANIPAT. VS. INCOME TAX OFFICER WARD-4 PANIPAT (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SANJAY AGARWAL CA RESPONDENT BY : SHRI VIVEK KUMAR SR. DR. ORDER PER DEEPAK R SHAH AM: THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE OR DER OF LD. CIT (A) KARNAL DATED 17.4.2009 IN AN APPEAL AGAINS T ASSTT. FRAMED U/S 143(3) OF THE INCOME TAX ACT 1961 (THE ACT). TH OUGH THE ASSESSEE CHALLENGES ADDITIONS MADE TO THE TOTAL INC OME THE PRIMARY GRIEVANCE OF ASSESSEE IS AGAINST DENIAL OF SUFFICIENT OPPORTUNITY OF BEING HEARD BY LD. CIT (A). 2. WE ARE IN AGREEMENT WITH THE SUBMISSION BY LD. C OUNSEL FOR THE ASSESSEE. THE CASE WAS FIXED FOR HEARING BY LD. CIT(A) FOR 16.4.2009 AND DUE TO FAILURE OF ASSESSEE TO ATTEND THE APPEAL WAS DECIDED EX PARTY. IN OUR OPINION THE ASSESSEE SHOUL D BE AFFORDED ONE MORE OPPORTUNITY OF BEING HEARD. WE THEREFORE SET ASIDE THE ITA NO. 2921DEL/09 ASSTT. YEAR 2006-07 2 IMPUGNED ORDER AND RESTORE THE MATTER BACK TO THE F ILE OF LD. CIT(A) TO DECIDE THE APPEAL AFRESH AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. FOR STATISTICAL PURPOSE THE APPEAL IS TREATED AS AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.2.2010. [GEORGE MATHAN] [DEEPAK R SHAH] JUDICIAL MEMBER ACCOUNTANT MEMBER VEENA DATED: COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT