MAHINDER SINGH,GURGAON vs. ITO, GURGAON

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ITA 2597/DEL/2015Status: DisposedITAT Delhi26 July 2016AY 2010-112 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the issue to the CIT(A) for fresh adjudication, granting one more opportunity to the assessee to appear and cooperate. The appeal was allowed for statistical purposes.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2010-11. Neither the assessee nor the Revenue appeared for the hearing.

What were the issues?

The primary issue was the non-appearance of both parties and the need for a fresh adjudication with an opportunity for the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-3’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER Sh. Mahinder Singh vs. ITO, Ward 11(2) H.No.237, Manesar Gurgaon Gurgaon 120 050 PAN: CLIPS 2305 H (Appellant) (Respondent) Appellant by : None. Respondent by : None. O R D E R This is an appeal filed by the Assessee directed against the order of the Ld. Commissioner of Income Tax (Appeals)-I, Gurgaon dated 25.2.2015 pertaining to the Assessment Year (A.Y.) 2010-11.

2.

No person is present in the Court on behalf of the Revenue. The Revenue has filed an application for adjournment of all the cases which are on board today on the ground that “Sr.D.R. is not available”. I am informed that, for the entire week, the department would be seeking adjournments in all the cases posted before this SMC Bench on the same ground. Under the circumstances, as the Bench cannot be allowed to collapse, I reject some of these applications filed by the Revenue for adjournments and dispose of the case ex parte qua the Revenue on merits.

3.

In this case none appeared on behalf of the assessee.

4.

After perusing the papers on record, I am of the considered view, that the issue should be set aside to the file of the Ld.CIT(A) for fresh adjudication in accordance with law, after giving one more opportunity to ~ 1 ~ the assessee. The assessee is directed to appear before the First Appellate Authority and obtain a date of hearing by taking notice and thereafter cooperate in disposal of the appeal. 5. In the result the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 26th July, 2016.

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