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Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI
Before: SHRI BHAVNESH SAINI
Date of Hearing : 10.07.2018 Date of Pronouncement : 10.07.2018 ORDER
This appeal by assessee has been directed against the Order of the Ld. CIT(A)-1, Noida, dated 29.09.2017, for the A.Y. 2009-2010.
Learned Counsel for the Assessee submitted that the assessee was represented by Shri S.C. Gupta & Co. before the 2 ITA.No.275/Del./2018 Smt. Kiranwati Gautam Budh Nagar. Ld. CIT(A) to sought adjournment due to illness of Shri S.C.
Gupta, Advocate. Ld. CIT(A), however, rejected the request for adjournment. Ultimately, because the Power of Attorney was filed in the name of three persons, the Ld. CIT(A) noted that assessee is not serious in prosecuting the case. In the absence of any representation from the side of the assessee, appeal of assessee has been dismissed.
After considering the rival submissions, I am of the view that the matter requires reconsideration at the level of the Ld. CIT(A). Learned Counsel for the Assessee submitted that the other two Advocates with Shri S.C. Gupta are his family members and he was only conversant with the facts of the case and due to his illness there were no arguments raised from the side of the assessee before the Ld. CIT(A). He has submitted that one more chance may be given to the assessee to argue the appeal.
Considering the explanation of assessee, I am satisfied that assessee was prevented in arguing the appeal
3 ITA.No.275/Del./2018 Smt. Kiranwati Gautam Budh Nagar. before the Ld. CIT(A) through Counsel. The matter, therefore, requires reconsideration at the level of Ld. CIT(A). I, accordingly, set aside the impugned order of the Ld. CIT(A) and restore the appeal of assessee to his file with a direction to redecide the appeal of assessee strictly on merits as per law, by giving reasonable, sufficient opportunity of being heard to the assessee and to the A.O.
In the result, appeal of assessee is allowed for statistical purposes.
Order pronounced in the open Court.