R.C. Jeweller Pvt. Ltd., 2719, Bank Street, Karol Bagh, Delhi. Vs. DCIT, Circle 15(1), New Delhi.
August, 05th 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES : F : NEW DELHI
BEFORE SHRI R.S. SYAL, AM AND SHRI C.M. GARG, JM
Assessment Year : 2009-10
R.C. Jeweller Pvt. Ltd., Vs. DCIT,
2719, Bank Street, Circle 15(1),
Karol Bagh, New Delhi.
Assessee By : Shri Rakesh Gupta, Advocate and
Shri Samil Aggrawal.
Department By : Shri Vikram Sahay, Sr. DR
Date of Hearing : 03.08.2015
Date of Pronouncement : 04.08.2015
PER R.S. SYAL, AM:
This appeal by the assessee arises out of the order passed by the
CIT(A) on 20.03.2013 in relation to the assessment year 2009-10.
2. At the very outset, the ld. AR contended that during the course of
hearing before the ld. CIT(A), the assessee filed adjournment application
dated 14.3.2013 contending that the wife of Shri B.L. Gupta, the ld. AR
before the ld. CIT(A), was suffering from cancer and, as such, he was
not in position to attend the proceedings before him. Despite that, the
ld. CIT(A) proceeded with the matter and disposed of the appeal. It has
been brought to our notice that the wife of Shri B.L. Gupta, who was
suffering from cancer at the time of proceedings before the ld. CIT(A),
unfortunately passed away three months back. Taking into
consideration the entirety of facts prevailing in this case, we are of the
considered opinion that the ends of justice would meet adequately if the
impugned order is set aside and the matter is restored to the file of the ld.
first appellate authority. We order accordingly and direct him to decide
this appeal afresh as per law, after allowing a reasonable opportunity of
being heard to the assessee.
3. In the result, the appeal is allowed for statistical purposes.
The order pronounced in the open court on 04.08.2015.
[C.M. GARG] [R.S. SYAL]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated, 04th August, 2015.
Copy forwarded to:
4. CIT (A)
5. DR, ITAT
AR, ITAT, NEW DELHI.