IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI “SMC-1” BENCH: NEW DELHI

(THROUGH VIDEO CONFERENCING)

BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER &
SHRI O.P.KANT, ACCOUNTANT MEMBER

ITA No.487/Del/2020

Assessment Year : 2011-12

Vidya Sagar Dwivedi, vs ITO,

FH-1, Santi Nagar, Dwivedi Market, Ward-2(5),

Nandgram, Ashram Road, Ghaziabad Ghaziabad.

Uttar Pradesh-201003.

PAN-AKVPD5006C

APPELLANT RESPONDENT

Appellant by None

Respondent by Sh. R.K.Gupta, Sr.DR

Date of Hearing 28.06.2021

Date of Pronouncement 02.07.2021

ORDER

PER KUL BHARAT, JM :

This appeal filed by the assessee for the assessment year 2011-12 is

directed against the order of learned CIT(A), Ghaziabad dated 29.11.2019.

The assessee has raised following grounds of appeal:-

1. “That on the facts and in the circumstances of the case and in
law the Ld.CIT(Appeals) erred in:

i. Dismissing the appeal being non-maintainable without
providing due and adequate opportunity of hearing.
ii. Confirming the addition of Rs.12,98,030/- made by the
Assessing Officer.
iii. Appeal was filed after getting the certified copies of
assessment order and notice of demand as originally the same
were not received by the assessee.

iv. There was no admitted tax and even disputed tax was
deposited in full. Dismissal of appeal as defective under section
249(4) is against the facts of the case.”
ITA No. 487/Del/2020

2. At the time of hearing, none appeared on behalf of the assessee.
However, it is seen that the appeal of the assessee was rejected on the
ground of delay by Ld.CIT(A). It is also noticed that Ld.CIT(A) has recorded
that no application seeking condonation of delay was filed by the assessee.
Further, it is also noticed that Ld.CIT(A) has recorded that the assessee had
not made payment of taxes as per the provision of Section 249(4) of the
Income tax Act, 1961 (“the Act”). However, the assessee has taken a
categoric ground No.(iv) stating that there was no admitted tax and even
disputed tax was deposited in full.
3. Ld. Sr. DR submits that he has no objection if the appeal is restored
to the file of Ld.CIT(A) for considering the appeal afresh and giving
opportunity for filing application for condonation of delay.
4. Considering these facts, we set aside the order of Ld.CIT(A) and
restore the appeal to the file of Ld. CIT(A) for decision afresh and the
assessee would file application seeking condondaiton of delay. The Ld.
CIT(A) may condone the delay after considering the submissions made in
application. Thus, grounds raised by the assessee are allowed.
5. In the result, the appeal of the assessee is allowed.

Above decision was pronounced on conclusion of Virtual Hearing in
the presence of both the parties on 02nd July, 2021.

Sd/- Sd/-
(O.P.KANT)
ACCOUNTANT MEMBER (KUL BHARAT)
JUDICIAL MEMBER
*Amit Kumar*
Copy forwarded to: ITA No. 487/Del/2020
1. Appellant
2. Respondent ASSISTANT REGISTRAR
3. CIT ITAT, NEW DELHI
4. CIT(Appeals)
5. DR: ITAT