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 Order of a Four-Member Appellate Authority constituted under Chartered Accountants Act is Valid: Delhi HC

Hari Kishan Singhal,A-86/87, Ashok Vihar,Bunkar Colony, Phase-IV,Delhi. Vs. ITO,Ward-30(3),Drum Shape Building, IP Estate, New Delhi.
November, 11th 2013
                                                                          ITA No.2496/Del/2013

                            DELHI BENCHES : C : NEW DELHI

                      SHRI A.D. JAIN, JUDICIAL MEMBER

                                  ITA No.2496/Del/2013
                                Assessment Year : 2009-10

Hari Kishan Singhal,                       Vs.        ITO,
A-86/87, Ashok Vihar,                                 Ward-30(3),
Bunkar Colony, Phase-IV,                              Drum Shape Building, IP Estate,
Delhi.                                                New Delhi.


     (Appellant)                                        (Respondent)

                   Assessee By               :       None
                   Department By             :       None



        This is an appeal filed by the assessee against the order passed by the CIT (A)-
XXV, New Delhi, dated 02.11.2012, taking the ground inter alia that the ld. CIT (A) has
failed to appreciate that the impugned assessment order passed by the learned
Assessing Officer is against the principles of natural justice and has been passed
without affording reasonable opportunity of being heard.

2.      In this case, it is seen that the ld. CIT (A) passed an ex parte order confirming the
order of the A.O., as the notices of hearing sent on 21.05.2012 and 22.08.2012 to the
address available with the CIT (A), i.e., 51, Gali Raja Kedar Nath, Chawri Bazar, New
Delhi ­ 110 006, were returned by the Postal Authorities with the remarks `left without

                                                                            ITA No.2496/Del/2013

address.' It is also seen that the ld. CIT (A) has not effected any substituted service of

3.        In view of the above, in the interest of justice, we deem it appropriate to restore
the appeal to the file of CIT (A) with the directions that the appeal be decided afresh on
merit on affording opportunity of being heard to the parties. The notice to the assessee
may be sent to his new address as provided to us, i.e., Hari Kishan Singhal, A-86/87,
Ashok Vihar, Bunkar Colony, Phase-IV, Delhi.

4.        In the result, the appeal is allowed for statistical purposes only.

          The Order pronounced in the open Court on 07.11.2013.

                 Sd/-                                                      Sd/-

       [S.V. MEHROTRA]                                                   [A.D. JAIN]
     ACCOUNTANT MEMBER                                               JUDICIAL MEMBER

Dated, 07th November, 2013.


Copy forwarded to:

     1.   Appellant
     2.   Respondent
     3.   CIT
     4.   CIT (A)
     5.   DR, ITAT

                                                                       AR, ITAT, NEW DELHI.

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