PRAKASH VILL KACHERA VARSHAD,GREATER NOIDA vs. ITO, WARD 2(4), NOIDA
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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
Before: SHRI SAKTIJIT DEY
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI
BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER
ITA No.2986/Del/2022 Assessment Year: 2011-12
Prakash Vill Kachera Varshad, Vs. Income Tax Officer, Greater Noida, Ward-2(4), C/o- Sanjeev Anand & Noida Associates, 136, Navyug Market, Greater Noida PAN :BOQPP3910R (Appellant) (Respondent)
Appellant by Sh. Sumit Gupta, CA Department by Sh. Om Parkash, Sr. DR
Date of hearing 20.03.2023 Date of pronouncement 31.03.2023
ORDER This is an appeal by the assessee against order dated
23.08.2022 passed by National Faceless Appeal Centre (NFAC)
pertaining to assessment year 2011-12.
Registry has pointed out delay of 60 days in filing the
appeal. The assessee has filed application dated 02.12.2022
seeking condonation of delay.
ITA No.2986/Del/2022 AY: 2011-12
Having considered the submissions of the parties, I am of
the view that the delay in filing the appeal is due to reasonable
cause. Accordingly, I condone the delay and admit the appeal for
adjudication on merits.
I have considered rival submissions and perused the
materials on record. Limited grievance of the assessee is against
ex parte disposal of the appeal by learned first appellate authority.
Drawing my attention to the impugned order of learned
Commissioner (Appeals), learned counsel for the assessee
submitted that proper opportunity of hearing was not granted to
the assessee in hearing of the appeal. He submitted, though, first
appellate authority has stated about notices uploaded in ITBA
portal, however, the assessee never received such notices.
Without entering into the controversy as to whether the assessee
was actually communicated with the notice of hearing or not, fact
remains that the impugned order was passed by the first
appellate authority in absence of the assessee. In other words, the
assessee did not get an opportunity to represent his case before
learned Commissioner (Appeals). Therefore, in the interest of fair
place and justice, I am inclined to grant an opportunity to the
assessee to represent his case before learned Commissioner 2 | P a g e
ITA No.2986/Del/2022 AY: 2011-12
(Appeals). Accordingly, I set aside the impugned order of learned
Commissioner (Appeals) and restore the issues back to him for
fresh adjudication after providing reasonable opportunity of being
heard to the assessee. At the same time, I direct the assessee to
respond to the hearing notice to be issued by learned
Commissioner (Appeals) and cooperate in finalization of the
appellate proceeding. With aforesaid observations, grounds are
allowed for statistical purposes.
In the result, the appeal is allowed for statistical purposes.
Order pronounced in the open court on 31st March, 2023
Sd/- (SAKTIJIT DEY) JUDICIAL MEMBER Dated: 31st March, 2023. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi
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