PURAN SINGH,KHURJA vs. ITO, WARD-3(3), BULANDSHAHR
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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA No.7571/Del/2019 Assessment Year: 2009-10 Puran Singh, Vs. ITO, Ward-3(3), 253 Village Sultanpur, Bullandshahr Khurja Junction, (UP) Tehsil- Khurja PIN: 203132
PAN :EYPHS7625N (Appellant) (Respondent)
Appellant by N o n e Respondent by Shri Om Parkash, Sr. DR
Date of hearing 13.07.2022 Date of pronouncement 29.07.2022 ORDER This is an appeal by the assessee against order dated 12.06.2019
of learned Commissioner of Income-Tax (Appeals), Ghaziabad
pertaining to assessment year 2009-10.
When the appeal was called for hearing, none appeared on
behalf of the assessee.
On perusal of record, it is observed, though, multiple
opportunities have been granted to the assessee, however, he has
failed to avail them.
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In view of the aforesaid, I proceed to dispose of the appeal ex
parte qua the assessee after hearing the learned Departmental
Representative and based on material available on record.
I have heard learned Departmental Representative and perused
the material on record.
As could be seen, against the assessment order passed by the
assessing officer under Section 144 read with section 147 of the Act,
assessee preferred an appeal before learned Commissioner (Appeals).
However, assessee’s appeal was dismissed in limine, as, according to
learned Commissioner (Appeals), it was not filed within the
prescribed period of limitation.
On a perusal of impugned order of learned Commissioner
(Appeals), it appears that assuming that there is delay of more than
one year in filing the appeal, learned Commissioner (Appeals) has
dismissed assessee’s appeal. However, in the Memorandum of Appeal
in Form No. 35 filed before learned Commissioner (Appeals), assessee
has mentioned the date of service of the assessment order and notice
of demand as 22.01.2018. Whereas, learned Commissioner (Appeals)
has observed that the assessment order and demand notice were served
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on the assessee on 29.10.2016. In reply to show cause notice issued by
learned Commissioner (Appeals) regarding delay, assessee has
specifically submitted that since it did not receive the original
assessment order and the demand notice, it applied for certified copy
and the certified copy of assessment order and notice of demand was
received by him on 22.01.2018 and the appeal was filed on
28.01.2018.
Considering the fact that the allegation of delay has been
disputed by the assessee and in the interest of justice, it is desirable to
decide the appeal on merits, I set aside the impugned order of learned
Commissioner (Appeals) and restore the issues back to learned first
appellate authority for deciding on merits after due and reasonable
opportunity of being heard to the assessee. Grounds are allowed for
statistical purposes.
In the result, the appeal is allowed for statistical purposes.
Order pronounced in the open court on 29th July, 2022. Sd/- (SAKTIJIT DEY) JUDICIAL MEMBER Dated: 29th July, 2022. Mohan Lal
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