Need Tally
for Clients?

Contact Us! Here

  Tally Auditor

License (Renewal)
  Tally Gold

License Renewal

  Tally Silver

License Renewal
  Tally Silver

New Licence
  Tally Gold

New Licence
 
Open DEMAT Account with in 24 Hrs and start investing now!
From the Courts »
Open DEMAT Account in 24 hrs
 Inordinate delay in income tax appeal hearings
 Income Tax leviable on Tuition Fee in the Year of Rendering of Services: ITAT
 Supreme Court invoked its power under Article 142 of Constitution to validate notices issued under section 148 as notices issued under section 148A. However the same shall be subject to amended provisions of section 149.
 ITAT refuses to stay tax demand on former owner of Raw Pressery brand
 Bombay HC sets aside rejection of refund claims by GST authorities
 [Income Tax Act] Faceless Assessment Scheme does not take away right to personal hearing: Delhi High Court
 Rajasthan High Court directs GST Authority to Unblock Input Tax Credit availed in Electronic Credit Ledger
 Sebi-taxman fight over service tax dues reaches Supreme Court
 Delhi High Court Seeks Status Report from Centre for Appointments of Chairperson & Members in Adjudicating Authority Under PMLA
 Delhi High Court allows Income Tax Exemption to Charitable Society running Printing Press and uses Profit so generated for Charitable Purposes
 ITAT accepts Lease Income as Business Income as Business Investments were mostly in nature of Properties

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


                       IN THE INCOME TAX APPELLATE TRIBUNAL
                            DELHI BENCHES : C : NEW DELHI

              BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER
                                     AND
                      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.

PAN : ABHPS8536M

     (Appellant)                                        (Respondent)


                   Assessee By               :       None
                   Department By             :       None


                                          ORDER



PER A.D. JAIN, JUDICIAL MEMBER:

        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


                                                 1
                                                                            ITA No.2496/Del/2013


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

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.

dk

Copy forwarded to:

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

                                                                       AR, ITAT, NEW DELHI.




                                                 2

Home | About Us | Terms and Conditions | Contact Us
Copyright 2023 CAinINDIA All Right Reserved.
Designed and Developed by Ritz Consulting