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 CIT vs. D. K. Garg (Delhi High Court)

Sunita Singh, C/o K.S. Rana, 45, 1st Floor, Saini Enclave, Delhi. Vs. ITO, Ward-25(4), New Delhi.
September, 17th 2015
         IN THE INCOME TAX APPELLATE TRIBUNAL
              DELHI BENCHES : G : NEW DELHI
     BEFORE SHRI R.S. SYAL, AM AND SHRI C.M. GARG, JM

                         ITA No.2534/Del/2013
                        Assessment Year : 2009-10

Sunita Singh,                       Vs. ITO,
C/o K.S. Rana,                          Ward-25(4),
45, 1st Floor, Saini Enclave,           New Delhi.
Delhi.

PAN: BXNPS7730Q
     (Appellant)                            (Respondent)
              Assessee By       :    Shri Anil Kumar, Gupta, FCA
              Department By     :    Smt. Rashmita Jha, ACIT
           Date of Hearing             :    15.09.2015
           Date of Pronouncement       :    16.09.2015

                                 ORDER
PER R.S. SYAL, AM:
       This appeal by the assessee is directed against the order passed by

the ld. CIT(A) on 21.2.2013 dismissing the assessee's appeal in limine

for the assessment year 2009-10.

2.      We have heard the rival submissions and perused the relevant

material on record. It is noticed that the assessment order was passed u/s
                                                            ITA No.2534/Del/2013





144 determining the total income at Rs.43,79,220/-. On an appeal by the

assessee, the ld. CIT(A) fixed this appeal for hearing on three-four

occasions. Either the assessee moved adjournment application or did not

represent the case before the ld. first appellate authority. As a result, the

ld. CIT(A) dismissed the appeal of the assessee in limine by presuming

that the assessee was not interested in the prosecution of the appeal. The

ld. CIT(A) has no power to dismiss the appel in limine. Even if the

assessee remains unrepresented, he is obliged to pass order on merits.

The ld. AR explained the reasons which led to non-appearance before

the authorities below. He undertook to give the properly co-operate if

one more opportunity is granted.          Under such circumstances, and

without going into the merits of the issue, we set aside the impugned

order and send the matter back to the file of AO for framing the

assessment afresh as per law, after allowing a reasonable opportunity of

being heard to the assessee.







                                      2
                                                                ITA No.2534/Del/2013


3.        In the result, the appeal is allowed for statistical purposes.

          The order pronounced in the open court on 16.09.2015.

            Sd/-                                          Sd/-
        [C.M. GARG]                                   [R.S. SYAL]
     JUDICIAL MEMBER                              ACCOUNTANT MEMBER

Dated, September, 2015.
dk
Copy forwarded to:
     1.   Appellant
     2.   Respondent
     3.   CIT
     4.   CIT (A)
     5.   DR, ITAT

                                                     AR, ITAT, NEW DELHI.




                                         3

 
 
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