ARJ ImpexPvt Ltd, New Delhi V. ITO, Ward-1(1), New Delhi

ITA 1088/DEL/2022

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1762 (ITAT-DELHI)
• Duration Of Justice: 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 18-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V. MOHAN CHOURSIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 1088/DEL/2022 [A.Y 2010-11] M/s ARJ Impex Pvt Ltd Vs. The I.T.O A-400, 2 nd Floor, Defence Colony Ward 1(1) New Delhi New Delhi PAN: AADCA 9897 R (Applicant) (Respondent) Assessee By : Shri V. Mohan Choursia, Adv Ms. Mansi Jain, CA Department By : Ms. Garima Sharma, Sr. DR Date of Hearing : 03.06.2022 Date of Pronouncement : 03.06.2022 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the ld. CIT(A) – 1, New Delhi dated 08.07.2019 pertaining to Assessment Year 2010-11. 2 2. The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal of the assessee ex-parte in limine. 3. Vide application dated 19.05.2022, the assessee prayed for early hearing of the appeal, as much prejudice has been caused to the assessee by an ex-parte order of the ld. CIT(A) and that too, framed in limine. 4. The ld. DR fairly stated that the appeal may be restored to the file of the ld. CIT(A) for fresh adjudication. 5. We have carefully perused the orders of the ld. CIT(A). We find that the ld. CIT(A) has dismissed the appeal in limine drawing support from the decision of the Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs. CWT 223 ITR 480. 6. In the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal afresh after affording reasonable and sufficient opportunity of being heard to the assessee. 3 6. In the result, appeal of the assessee in ITA No. 1088/DEL/2022 is allowed for statistical purposes. The order is pronounced in the open court on 03.06.2022 in the presence of both the representatives. Sd/- Sd/- [SAKTIJIT DEY] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 03 rd June, 2022. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 4 Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order