M/s Wagishwari Estates Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 1078/DEL/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3040 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 01-06-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 23-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE-PRESIDENT ITA NO.1078/DEL/2017 ASSESSMENT YEAR : 2012-13 WAGISHWARI ESTATES PVT LTD. 149D, OKHLA INDL. ESTATE, NEW DELHI. PAN: AAACW7275J VS. ITO, WARD 27(2), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI M.P. RASTOGI, ADVOCATE DEPTT. BY : MS BEDOBANI, DR DATE OF HEARING : 01.06.2017 DATE OF PRONOUNCEMENT: 01.06.2017 ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE EX PARTE ORDER PASSED BY THE CIT(A) ON 10.11.2016 IN RELATION TO THE ASSESSM ENT YEAR 2012-13. 2. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE RELEVANT MATERIAL ON RECORD. IT IS SEEN THAT THE ASSESSEE REMAINED A BSENT BEFORE THE LD. CIT(A), AS A RESULT OF WHICH THE APPEAL WAS DISPOSE D OF EX PARTE. THE LD. ITA NO.1078/DEL/2017 2 AR HAS GIVEN THE REASONS FOR HIS ABSENCE DURING THE COURSE OF PROCEEDINGS BEFORE THE LD. FIRST APPELLATE AUTHORITY. I AM SATI SFIED WITH THEM AND, AS SUCH, THE MATTER IS REQUIRED TO BE RESTORED TO THE LOWER AUTHORITIES. THE LD. AR CONTENDED THAT SINCE THE PROCEEDINGS BEFORE THE ASS ESSING OFFICER HAVE GONE ON WRONG PRESUMPTIONS, IT WOULD BE MORE APPROP RIATE IF THE MATTER IS RESTORED TO THE ASSESSING OFFICER INSTEAD OF LD. CI T(A). NO SERIOUS OBJECTION WAS TAKEN BY THE LD. DR. I, THEREFORE, S ET ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER TO THE FILE OF THE ASS ESSING OFFICER FOR DECIDING THE ISSUES AFRESH, AFTER ALLOWING A REASONABLE OPPO RTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 0 1 ST JUNE, 2017. SD/- (R.S. SYAL) VICE-P RESIDENT DATED: 01 ST JUNE, 2017. DK ITA NO.1078/DEL/2017 3 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELHI