Fakir Chand Nagar v. ITO, Ward 2(1), Noida
[Citation -2016-LL-0928-146]

Citation 2016-LL-0928-146
Appellant Name Fakir Chand Nagar
Respondent Name ITO, Ward 2(1), Noida
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 28/09/2016
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags natural justice
Bot Summary: Respondent by : Sh. Amrit Lal, Sr.D.R. ORDER This is an appeal filed by the Assessee directed against the order of the Ld.Commissioner of Income Tax-I, New Delhi dated 31.12.2015 pertaining to the Assessment Year 2010-11. This has resulted in the First Appellate Authority s passing an ex parte order. In my view, in the interest of natural justice, one more opportunity be given to the assessee. Thus I set aside the appeal to the file of the Ld.CIT(A) for fresh adjudication in accordance with law. The assessee is directed to cooperate in the disposal of the appeal by the Ld.CIT(A). In the result this appeal is allowed for statistical purposes. Order pronounced in the Open Court on 28th September, 2016.


1 IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-3 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA No.1325/Del/2016 AY: 2010-11 Mr. Fakir Chand Nagar vs. ITO, Ward 2(1) D 127, Sector 61 Aayakar bhawan Noida 2D, Sector 24 Noida 201 301 PAN: AKFPC 3727 R (Appellant) (Respondent) Appellant by : Shri Karan Khanna, Adv. Respondent by : Sh. Amrit Lal, Sr.D.R. ORDER This is appeal filed by Assessee directed against order of Ld.Commissioner of Income Tax (Appeals)-I, New Delhi dated 31.12.2015 pertaining to Assessment Year (A.Y.) 2010-11. 2. After hearing rival contentions, I am convinced that assessee has been prevented from sufficient cause from presenting his case before First Appellate Authority. This has resulted in First Appellate Authority s passing ex parte order. 3. In my view, in interest of natural justice, one more opportunity be given to assessee. 2 4. Thus I set aside appeal to file of Ld.CIT(A) for fresh adjudication in accordance with law. assessee is directed to cooperate in disposal of appeal by Ld.CIT(A). 5. In result this appeal is allowed for statistical purposes. Order pronounced in Open Court on 28th September, 2016. Sd/- (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER Dated: 28th September, 2016 Manga Copy forwarded to: - 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT - TRUE COPY - By Order, ASSISTANT REGISTRAR Fakir Chand Nagar v. ITO, Ward 2(1), Noida
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