IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES "SMC": DELHI
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
ITA.No.1150/Del./2019
Assessment Year 2014-15
Satish Kumar Gautam Income Tax Officer,
302, Triveni Complex, vs. Ward 3(3),
E-10/12, Jawahar Park, Noida.
Luxmi Nagar, Delhi.
ABZPG2191C
(Appellant) (Respondent)
For Assessee : None
For Revenue : Shri S.L. Anuragi, Sr. DR
Date of Hearing : 16.07.2019
Date of Pronouncement : 16.07.2019
ORDER
This appeal by assessee has been directed against the
order of Ld. CIT(Appeals)-1, Noida dated 31.08.2018 for AY
2014-15, challenging the levy of penalty u/s 271(1)(c) of the
I.T. Act.
2. The Ld. CIT(A) noted that assessee has challenged the
levy of penalty, however, copy of the demand notice and
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challan of fees deposited for admission of appeal is not
available on record. Initially notice of hearing was served
upon assessee on which, Counsel of assessee took
adjournment. Thereafter, all the notices were sent to the
assessee at Shop No. 11, Block J, Sector 12, Noida which
returned un-served. The Ld. CIT(A) in view of the above, found
that appeal of assessee is not maintainable, same is
accordingly dismissed.
3. I have heard Ld. DR and perused the impugned order.
The Ld. CIT(A) has mentioned in the impugned order that
notices have been sent to assessee at Shop No. 11, Block-J
Market, Sector-12, Noida. However, the AO in the assessment
order has mentioned the address of assessee as "Shop No. 11,
Block-Z Market, Sector-12, Noida" which address is also
mentioned on the top of the appellate order. It, therefore,
appears that notices have been sent by the Ld. CIT(A) at wrong
address. No reasons for decision have also been mentioned in
the appellate order. Thus, appellate order is volatile principle
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of nature justice. According to section 250(6) of the Act, Ld.
CIT(A) is required to mention point for determination and
reasons for decision in the appellate order, even if, assessee
did not appear before him to prosecute the appeal. The Ld.
CIT(A), therefore, passed this order in violation of section
250(6) of the Act. The order of Ld. CIT(A), thus, cannot be
sustained in law.
4. I, accordingly, set aside the appellate order and restore
the appeal of assessee to the file of CIT(A) with direction to re-
decide the appeal of assessee strictly on merits giving reasons
for decision in the appellate order. Ld. CIT(A) shall give
reasonable, sufficient opportunity of being heard to the
assessee.
5. In the result, appeal of assessee is allowed for statistical
purposes.
Order pronounced in the open Court.
Sd/-
(BHAVNESH SAINI)
JUDICIAL MEMBER
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ITA.No.1150/Del./2019
Dated 16.07.2019
*Kavita Arora
Copy to
1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT `SMC' Bench, Delhi
6. Guard File.
// BY Order //
Assistant Registrar : ITAT Delhi Benches : Delhi.
Date of dictation 16.07.2019
Date on which the typed draft is placed before the dictating 16.07.2019
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 16.07.2019
Date on which the fair order is placed before the Dictating Member 16.07.2019
for pronouncement
Date on which the fair order comes back to the Sr. PS/PS 16.07.2019
Date on which the final order is uploaded on the website of ITAT 16.07.2019
Date on which the file goes to the Bench Clerk 16.07.2019
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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