Brown Multi-Wall Paper Bags Ltd., Mumbai V. ITO, New Delhi

ITA 1155/DEL/2011

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6843 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-07-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 04-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN
• Assessee Lawyers: DUSHYANT KUMAR
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI R.S. SYAL, AM & MS SUCHITRA KAMBLE, JM ITA NO.1155/DEL/2011 ASSESSMENT YEAR : 2007-08 BROWN MULTI-WALL PAPER BAGS LTD., 1 ST FLOOR, SILVER LINE, SB MARG, JB NAGAR, ANDHERI (EAST), MUMBAI. PAN: AAACP2617H VS. ITO, WARD 3(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI DUSHYANT KUMAR, ADVOCATE DEPARTMENT BY : SHRI S.K. JAIN, DR DATE OF HEARING : 21.07.2016 DATE OF PRONOUNCEMENT : 21.07.2016 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER PASSED BY THE CIT(A) ON 10.01.2011 IN RELATION TO T HE ASSESSMENT YEAR 2007-08. 2. THIS IS A RECALLED MATTER INASMUCH AS THE EAR LIER EX PARTE ORDER PASSED BY THE TRIBUNAL WAS SUBSEQUENTLY RECALLED VI DE ITS LATER ORDER DATED 14.8.2013. ITA NO.1155/DEL/2011 2 3. SHORN OF UNNECESSARY DETAILS, IT IS OBSERVED THA T THE ASSESSMENT ORDER WAS PASSED U/S 144 DETERMINING TOTAL INCOME A T RS.56.44 LAC AS AGAINST THE RETURNED INCOME OF RS.NIL. THE IMPUGNE D ORDER ALSO CAME TO BE PASSED EX PARTE . THE LD. AR HAS ADVANCED REASONS FOR THE ABSENCE OF THE ASSESSEE BEFORE THE AUTHORITIES BELOW, WITH WHI CH WE ARE SATISFIED. RESULTANTLY, THE IMPUGNED ORDER IS SET ASIDE AND TH E MATTER IS RESTORED TO THE FILE OF AO FOR FRESH DECISION AFTER ALLOWING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LD. AR HAS UNDERTAKEN T O EXTEND FULL COOPERATION TO THE AO IN SUCH FRESH PROCEEDINGS. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 21.07.201 6. SD/- SD/- [SUCHITRA KAMBLE] [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 21 ST JULY, 2016. DK ITA NO.1155/DEL/2011 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.