DCIT, New Delhi V. M/s. Climax Overseas Pvt. Ltd., Gurgaon

ITA 109/DEL/2015

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3951 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 07-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAKESH KR KHIWANI

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI A BENCH, NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO. 109/DEL/2015 [A.YS 2009-10] DCIT VS. M/S. CLIMAX OVERSEAS PVT. LTD. CIRCLE 6(1), 152, SECTOR-3, IMT, MANESAR NEW DELHI-110 048 GURGAON. PAN NO: AABCC 5665 R [APPELLANT] [RESPONDENT] DATE OF HEARING : 02.03.2020 DATE OF PRONOUNCEMENT : 02.03.2020 ASSESSEE BY : SHRI RAKESH KR. KHIWANI, C.A. REVENUE BY : MS. RAKHI VIMAL, SR. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-VI, NEW DELHI DATED 27.10.2014 PERTAINING TO THE ASSESSMENT YEAR 2009-10. 2 2. ON 18.03.2019, THE BENCH DIRECTED THE DR TO PROVIDE THE COPY OF THE GROUNDS OF APPAL AS THE SAME IS NOT AVAILABLE IN OUR RECORDS NOR WITH THE AR OF THE ASSESSEE. ON 26.02.2020, THE BENCH ONCE AGAIN DIRECTED THE DR TO RECTIFY THE DEFECT AND FURNISH THE COPY OF THE GROUNDS OF APPEAL. 3. THE GROUNDS OF APPEAL HAVE NOT BEEN PROVIDED NEITHER TO THE BENCH NOR TO THE AR OF THE ASSESSEE THEREFORE, WE ARE LEFT WITH NO CHOICE BUT TO DISMISS THIS APPEAL OF THE REVENUE. HOWEVER, THE REVENUE IS AT LIBERTY TO APPROACH THE TRIBUNAL AFTER RECTIFYING THE DEFECT AS PER THE PROVISIONS OF LAW. 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 02.03.2020. SD/- SD/- [H. S. SIDHU] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 ND MARCH, 2020 PRITI YADAV, SR. PS* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI