Apoorva Joshi v. ITO, Ward-1(1), Noida
[Citation -2016-LL-1017-22]

Citation 2016-LL-1017-22
Appellant Name Apoorva Joshi
Respondent Name ITO, Ward-1(1), Noida
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 17/10/2016
Assessment Year 2009-10
Judgment View Judgment
Keyword Tags application for adjournment • opportunity of being heard • reasonable opportunity • imposition of penalty
Bot Summary: PAN: AFXPJ2142Q Assessee By : Shri T.R. Talwar, Advocate Department By : Shri N.K. Bawal, Sr. DR Date of Hearing : 17.10.2016 Date of Pronouncement : 17.10.2016 ORDER This appeal filed by the assessee is directed against the order passed by the CIT(A) on 29.2.2016 in relation to the assessment year 2009-10. The first ground of the assessee s appeal is against the passing of ex parte order by the ld. Briefly stated, the facts of the case are that a penalty of Rs.3,41,947/- was imposed by the AO. The assessee filed adjournment application ITA No.3499/Del/2016 before the ld. CIT(A) which was turned down and, eventually, the penalty order was confirmed ex parte. CIT(A) has confirmed the penalty by means of an ex parte order rejecting the assessee s first application for adjournment, I am of the considered opinion that the ends of justice would meet adequately if the impugned order is set aside and the matter is restored to the file of ld. I order accordingly and direct him to decide the appeal afresh as per law, after allowing a reasonable opportunity of being heard to the assessee. The order pronounced in the open court on 17.10.2016.


IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-I : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA No.3499/Del/2016 Assessment Year : 2009-10 Apoorva Joshi, Vs. ITO, B-107, Sector-63, Ward-1(1), Noida. Noida. PAN: AFXPJ2142Q (Appellant) (Respondent) Assessee By : Shri T.R. Talwar, Advocate Department By : Shri N.K. Bawal, Sr. DR Date of Hearing : 17.10.2016 Date of Pronouncement : 17.10.2016 ORDER This appeal filed by assessee is directed against order passed by CIT(A) on 29.2.2016 in relation to assessment year 2009-10. 2. first ground of assessee s appeal is against passing of ex parte order by ld. CIT(A), after rejecting request for adjournment. 3. Briefly stated, facts of case are that penalty of Rs.3,41,947/- was imposed by AO. assessee filed adjournment application ITA No.3499/Del/2016 before ld.CIT(A) which was turned down and, eventually, penalty order was confirmed ex parte. 4. I have heard rival submissions and perused relevant material on record. In view of fact that ld. CIT(A) has confirmed penalty by means of ex parte order rejecting assessee s first application for adjournment, I am of considered opinion that ends of justice would meet adequately if impugned order is set aside and matter is restored to file of ld. CIT(A). I order accordingly and direct him to decide appeal afresh as per law, after allowing reasonable opportunity of being heard to assessee. 5. In result, appeal is allowed for statistical purposes. order pronounced in open court on 17.10.2016. Sd/- [R.S. SYAL] ACCOUNTANT MEMBER Dated, 17th October, 2016. dk 2 ITA No.3499/Del/2016 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI. 3 Apoorva Joshi v. ITO, Ward-1(1), Noida
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