AMIT CHHIBBA,NOIDA vs. ACIT, NOIDA

This appeal filed by the assessee against the impugned order dated 19.08.2014 passed by the Ld. CIT(Appeals)-Noida in relation to assessment year 2006-07 on the following grounds of appeal: 1. “The Ld. CIT(A) was not justified in not admitting the appeal of appellant since the same had been filed in time. The CIT(A) is factually wrong in holding that the Assessment order was served on 29.12.2008. Even the order of CIT(A) was collected from the Income Tax Office since the appellant had shifted to another address. The Affidavit is enclosed herewith.

At the time of hearing, Ld. Counsel for the assessee stated that Ld. First Appellate Authority has dismissed the appeal filed by the assessee ex parte without giving opportunity to the assessee. He requested that the issue in dispute may be set aside to the Ld. First Appellate Authority to decide the same afresh as per law, after giving opportunity to the assessee. He undertakes that assessee will appear before the Ld. First Appellate Authority himself on 26.03.2020, if this Bench set aside the issues in dispute to the Ld. First Appellate Authority.

Ld. Sr. DR has not raised any objection on the request of the Ld. Counsel for the assessee.

After hearing the both parties perusing the orders passed by the Revenue Authorities, I am of the view that the Ld. First Appellate Authority has passed ex parte order without providing sufficient opportunity to the assessee as undertaken given by the Ld. Counsel for the assessee that the assessee or his Authorized Representative will appear before the Ld. First Appellate Authority, if the issues in dispute is set aside to the Ld. First Appellate Authority. I agree with the statement given by the Ld. Counsel for the assessee and setting aside the issue in dispute to the Ld. First Appellate Authority to decide the same as per law, after giving full opportunity to the assessee for substantiating his claim. I also find that there is a delay in filing the appeal before the Ld. First Appellate Authority. Assessee is directed to file condonation of Amit Chhibba vs. ACIT/ I.T.A.No.1511/Del/2015/A.Y.2006-07 Page 3 of 4 delay application and appear before the Ld. First Appellate Authority on 26.03.2020 and to substantiate his claim before the Ld. CIT(A), Noida.

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