IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.545/Del./2019 Assessment Year 2015-2016 M/s. Awana Tour & ACIT, Circle-1, Travels Pvt. Ltd., vs., Aayakar Bhawan, F-15, Sector-20, Noida 201 301. Sector-24, Noida. PAN AAICA4752C (Appellant) (Respondent) Shri Anuj Garg, C.A. And For Assessee : Shri Inderjit Singh, C.A. For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 26.08.2019 Date of Pronouncement : 02.09.2019 ORDER This appeal by Assessee has been directed against Order of Ld. CIT(A)-1, Noida, Dated 28.09.2018, for A.Y. 2015-2016. 2. In this case assessee filed return of income at Rs.30,09,000/- on 29.10.2015. A.O. passed ex- parte assessment order and computed income at Rs.90,17,495/-. assessee filed appeal before Ld. CIT(A). On first date of hearing, Counsel for Assessee 2 ITA.No.545/Del./2019 M/s. Awana Tour & Travels Pvt. Ltd., Noida. sought adjournment which was refused by Ld. CIT(A) and dismissed appeal of assessee. 3. I have heard Learned Representatives of both parties. Learned Counsel for Assessee submitted that Ld. CIT(A) dismissed appeal of assessee because no fees for filing of appeal have been paid or challan produced on record and that assessee did not deposit tax due on returned income. He has submitted that assessee has mentioned in Form No.35 itself filed before Ld. CIT(A) that appeal fees has been paid which contains ESR Code No. and serial number. He has submitted that assessee already paid tax on returned income and refund was claimed. Therefore, both allegations are incorrect. 4. In view of above position, Ld. D.R. submitted that matter may be remanded to file of Ld. CIT(A) for passing order afresh. 5. Considering above facts, I am of view that matter requires reconsideration at level of Ld. 3 ITA.No.545/Del./2019 M/s. Awana Tour & Travels Pvt. Ltd., Noida. CIT(A). Learned Counsel for Assessee has very categorically submitted that assessee has paid appeal fees for filing appeal before Ld. CIT(A) and that tax have been paid on returned income. Both facts are clear from details furnished in paper book. Ld. CIT(A) on very first date of hearing should not have dismiss appeal of assessee on aforesaid reasons. It is case of denial of principles of natural justice to assessee. I, accordingly, set aside impugned order of Ld. CIT(A) and restore appeal of assessee to file of Ld. CIT(A) with direction to re-decide appeal of assessee in accordance with Law, by giving reasonable, sufficient opportunity of being heard to assessee. 6. In result, appeal of Assessee allowed for statistical purposes. Order pronounced in open Court. Sd/- (BHAVNESH SAINI) JUDICIAL MEMBER Delhi, Dated 02nd September, 2019 VBP/- 4 ITA.No.545/Del./2019 M/s. Awana Tour & Travels Pvt. Ltd., Noida. Copy to 1. appellant 2. respondent 3. CIT(A) concerned 4. CIT concerned 5. D.R. ITAT SMC Bench 6. Guard File //By Order// Asst. Registrar : ITAT : Delhi Benches : Delhi. Date of dictation 26.08.2019 Date on which typed draft order is placed before 30.08.2019 dictation Member Date on which approval draft comes to Sr. PS 02.09.2019 Date on which fair order is placed before 02.09.2019 Dictation member for pronouncement Date on which fair order comes back to Sr. P.S. 02.09.2019 Date on which final order is uploaded on 02.09.2019 website of ITAT Date on which file goes to Bench Clerk 02.09.2019 Date on which file goes to Head Clerk date on which file goes to Assistant Registrar for signature on order Date of dispatch of Order. Awana Tour & Travels Pvt. Ltd. v. ACIT, Circle-1, Noida