OPINDER SINGH MARWAH,NEW DELHI vs. DCIT, CIRCLE- 62(1), NEW DELHI
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Income Tax Appellate Tribunal, DELHI BENCH “E” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD & SHRI PRADIP KUMAR KEDIA
I.T.A.No.2618/Del/2019
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI
BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2618/Del/2019 िनधा�रणवष�/Assessment Year: 2015-16 बनाम Opinder Singh Marwah DCIT Shop No. 24, Andrews Ganj Vs. Circle 62(1) Market, New Delhi. New Delhi. PAN No. AAKPM6200G अपीलाथ� Appellant ��यथ�/Respondent
Sh. Arun Kishore, CA िनधा�रतीक�ओरसे /Assessee by Sh. Gaurav Pundir, Sr. DR राज�वक�ओरसे /Revenue by
सुनवाईक�तारीख/ Date of hearing: 21.02.2022 25.02.2022 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M.
This appeal is filed by the assessee against the order of Ld.
Commissioner of Income Tax (Appeals)-38, New Delhi dated 22.01.2019 for the AY 2015-16.
At the outset, the Ld. Counsel for the assessee submits that the Ld. CIT(Appeals) dismissed the appeal ex-parte and the dismissal of the
appeal is illegal, unjust and against the principles of natural justice. The Ld. Counsel for the assessee submits that in spite of request of
I.T.A.No.2618/Del/2019
adjournment by the assessee the Ld. CIT(Appeals) disposed off the
appeal. The Ld. Counsel for the assessee submits that the assessee
sought for an adjournment for a little longer period so as to enable the
assessee to furnish the documents in support of its claim and issues.
However, the Ld. CIT(Appeals) granted a short adjournment and
ultimately disposed off the appeal without giving proper opportunity to
the assessee to furnish his submissions. The Ld. DR has no objection in
sending back the appeal filed by the Ld. CIT(Appeals) for considering the
appeal afresh on merits.
On hearing both the parties and perusing the orders of the Ld.
CIT(Appeals) we are of the considered view that this appeal has to go
back to the file of the Ld. CIT(Appeals) for fresh hearing and disposal of
appeal on merits in the interest of justice as adequate opportunity was
not given to the assessee. Thus, we restore this appeal to the file of the
Ld. CIT(Appeals) to dispose off on merits after providing adequate
opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical
purposes.
Order pronounced in the open court on 25/02/2022
Sd/- Sd/- (PRADIP KUMAR KEDIA) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 25/02/2022 Delhi. 2
I.T.A.No.2618/Del/2019
*Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order
Assistant Registrar, ITAT: Delhi Benches-Delhi
