SUSHILA KHANDELWAL,NEW DELHI vs. ITO, WARD- 32(3), NEW DELHI

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ITA 6828/DEL/2018Status: DisposedITAT Delhi18 April 2019AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) for fresh adjudication. The CIT(A) was directed to decide the appeal after giving the assessee a reasonable opportunity of being heard at the new address.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) without proper service of notice as the assessee had shifted residence. The assessee's counsel provided the new address to the Tribunal.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without ensuring proper service of notice to the assessee at their correct address.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’, NEW DELHI

Before: SH. N. K. BILLAIYA

For Respondent: CA Assessee by : Sh. S. L. Anuragi, Sr. DR
Hearing: 18.04.2019Pronounced: 18.04.2019

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals]-11, New Delhi, dated 10.09.2018 for Assessment Year 2010-11.

2.

On perusal of the order of the First Appellate Authority I find that FAA has dismissed the appeal by applying Multi Plan India Private Limited 38 ITD 320.

3.

Before me the Counsel stated that the appellant has shifted to Mumbai and, therefore, the notice issued by the CIT(A) could not be served upon the appellant. The counsel provided the new address which is as under :-

Smt. Sushila Khandelwal Unit No.-2, Tower-1 Arcade World Trade Centre Cuffee Parade, Mumbai-400005

4.

In the interest of justice and fair play I deem it proper to restore the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh after giving a reasonable opportunity of being heard by serving the notice at the aforementioned address.

5.

In the result, the appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on 18.04.2019.

Sd/- (N.K.BILLAIYA) ACCOUNTANT MEMBER Dated: 18.04.2019 Neha/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT

ASSISTANT REGISTRAR ITAT NEW DELHI

Date of dictation 18.04.2019

Date on which the typed draft is placed before the 18.04.2019 dictating Member Date on which the typed draft is placed before the 18.04.2019 Other Member

Date on which the approved draft comes to the Sr. 18.04.2019 PS/PS

Date on which the fair order is placed before the 18.04.2019 Dictating Member for pronouncement Date on which the fair order comes back to the Sr. 18.04.2019 PS/PS Date on which the final order is uploaded on the 18.04.2019 website of ITAT

Date on which the file goes to the Bench Clerk

Date on which the file goes to the Head Clerk

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