Broad Vision Telecom Consultant, New Delhi V. ITO, New Delhi

ITA 1094/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7524 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 02-08-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 24-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-I : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.1094/DEL/2015 ASSESSMENT YEAR : 2010-11 BROAD VISION TELECOM CONSULTAN, 213, 2 ND FLOOR, SYNDICATE HOUSE, INDERLOK NEW DELHI. PAN: AAIFB1893N VS. ITO, WARD 33(1), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE. DEPARTMENT BY : SHRI S.K. JAIN, SR. DR DATE OF HEARING : 02.08.2016 DATE OF PRONOUNCEMENT : 02.08.2016 ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE CIT(A) ON 29.12.2014 IN RELATION TO THE ASSE SSMENT YEAR 2010-11. 2. I HAVE HEARD THE LD. D.R. AND PERUSED THE RELEVA NT MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ITA NO.1094/DEL/2015 2 ASSESSEE DESPITE NOTICE. ACCORDING I AM PROCEEDING TO DISPOSE OFF THIS APPEAL EX PARTE QUA THE ASSESSEE. 2. THE FIRST GROUND OF THE APPEAL IS AGAINST NOT GR ANTING ADEQUATE OPPORTUNITY OF HEARING BY THE LD. CIT(A). IT IS SEEN THAT THE LD. CIT(A) PASSED EX PARTE ORDER DISMISSING THE APPEAL OF THE ASSESSEE. IN MY CONSIDERED OPINION, THE ENDS OF JUSTICE WILL MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. C IT(A) FOR DISPOSING OF THE APPEAL AFTER ALLOWING DUE OPPORTUN ITY OF HEARING TO THE ASSESSEE. I ORDER ACCORDINGLY. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATI STICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 02.08. 2016. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 2 ND AUGUST, 2016. SELF ITA NO.1094/DEL/2015 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI. *