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Income Tax Appellate Tribunal, DELHI BENCH ‘D’ NEW DELHI
Before: SHRI J. SUDHAKAR REDDY, AM & SHRI C.M.GARG, JM
ORDER All these appeals filed by the different assessees and are directed against separate but identical ex-parte orders of the Commissioner of Income Tax (appeals)
-40/Del/2013 2 Sanjay Gupta, Amrit Pal Singh Chadha, Gurjit Singh : A.Y : 2010-11 Central Gurgaon for the assessment year 2010-11. As the issues arising in all these appeals are common for the sake of convenience they are heard together and disposed of, by way of this common order.
We have heard Shri Sahil Mehta ld. Counsel for the assessee and Smt. Sulekha Verma, the ld. CIT, DR on behalf of the revenue. In our view all these three appeals have to be set aside to the file of the first appellate authority on the grounds of natural justice. First Appellate Authority is directed to grant adequate opportunity, to the assessee and thereafter dispose of the case by way of speaking order. He should also record the reasons for upholding the protective additions.
In the result all these appeals be set aside to the file the first appellate authority for fresh adjudication in accordance with law.
In the result the appeals of the assessee are allowed for statistical purposes. (Order Pronounced in the Court on 14/10/2015).