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IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI `SMC' BENCH,
NEW DELHI
BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER
ITA No. 1502/DEL/2017
[A.Y 2012-13]
Shri Rajesh Chauhan Vs. The Income tax Officer
Prop. Chauhan Constructions Ward 62(2)
C - 4/43, Sector 11, Rohini New Delhi
New Delhi
PAN: ACSPC 3798 H
(Applicant) (Respondent)
Assessee By : Shri Vishal Kalra, Adv
Department By : Ms. Ekta Vishnoi, Sr. DR
Date of Hearing : 07.10.2019
Date of Pronouncement : 07.10.2019
ORDER
This appeal by the assessee is preferred against the order of the
Commissioner of Income Tax [Appeals] - 20, New Delhi dated
15.11.2016 pertaining to assessment year 2012-13.
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2. The sum and substance of the grievance of the assessee is that,
the ld. CIT(A) did not afford any opportunity and dismissed the appeal
exparte.
3. A perusal of the order of the first appellate authority shows that
several notices were issued through speed post on various dates. Since
nobody appeared, the ld. CIT(A) proceeded exparte and confirmed the
assessment.
4. Before me, the ld. counsel for the assessee stated that though
there is reference to the issue of notice through speed post, but
nowhere the ld. CIT(A) has mentioned that the notices were actually
served upon the assessee.
7. Per contra, the ld. DR vehemently stated that there is not even a
mention of the notices being returned unserved. Therefore, it can be
presumed that the notices were served.
8. I have carefully considered the rival submissions. Be that as it
may, since the ld. CIT(A) has confirmed the additions on the reasoning
given by the Assessing Officer, I, deem it fit to restore the issue to the
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file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal
afresh after giving reasonable and sufficient opportunity of being heard
to the assessee. The assessee is directed to appear before the ld.
CIT(A) on 19.12.2019 without waiting for any notice. I order
accordingly.
9. In the result, the appeal of the assessee in ITA No.
1502/DEL/2017 is treated as allowed for statistical purposes.
The order is pronounced in the open court on 07.10.2019.
Sd/-
[N.K. BILLAIYA]
ACCOUNTANT MEMBER
Dated: 07th October, 2019
VL/
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asst. Registrar,
ITAT, New Delhi
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Date of dictation
Date on which the typed draft is placed before the
dictating Member
Date on which the typed draft is placed before the Other
Member
Date on which the approved draft comes to the Sr.PS/PS
Date on which the fair order is placed before the
Dictating Member for pronouncement
Date on which the fair order comes back to the Sr.PS/PS
Date on which the final order is uploaded on the website
of ITAT
Date on which the file goes to the Bench Clerk
Date on which the file goes to the Head Clerk
The date on which the file goes to the Assistant Registrar
for signature on the order
Date of dispatch of the Order
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