ITO, Faridabad V. M/s. Industrial Syndicate, Faridabad

ITA 1215/DEL/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7141 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 07-09-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 04-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL
• Assessee Lawyers: Y K JONE JA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. NO. 1215 /DEL/2013 A.Y. 200 7 - 0 8 INCOME TAX OFFICER, WARD II(1), NEW CGO COMPLEX, NH-IV, FARIDABAD VS. M/S INDUSTRIAL SYNDICATE, PLOT NO. 371, SECTOR-24, FARIDABAD (PAN: AAAFI3809B) (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) DEPARTMENT BY : SH. AMRIT LAL, SR. DR ASSESSEE BY : SH. Y.K. JONEJA, CA DATE OF HEARING : DATE OF HEARING : DATE OF HEARING : DATE OF HEARING : 07 0707 07- -- -0 00 09 99 9- -- -201 201 201 2016 66 6 DATE OF ORDER : DATE OF ORDER : DATE OF ORDER : DATE OF ORDER : 1 11 14 44 4- -- -0 00 09 99 9- -- -201 201 201 2016 66 6 ORDER ORDER ORDER ORDER PER PER PER PER H.S. SIDHU H.S. SIDHU H.S. SIDHU H.S. SIDHU : : : : J JJ JM MM M THE REVENUE HAS FILED THIS APPEAL AGAINST THE OR DER DATED 27.12.2012 PASSED BY THE LD. CIT(A), FARIDABAD RELEVANT TO ASS ESSMENT YEAR 2007-08. 2. AT THE TIME OF FILING THE APPEAL THE DEFECT NOTI CE DATED 28.5.2013 WAS ISSUED TO THE DEPARTMENT STATING THAT ORIGINAL GROU NDS OF APPEAL IN FORM 36 BEFORE THE ITAT ARE NOT FILED. IN RESPONSE THERE TO, SH. AMITABH KUMAR, ITO, WARD-II(1), FARIDABAD SENT A COMMUNICATION DATED 2. 7.2013 STATING THEREIN THAT THE ORIGINAL GROUNDS OF APPEAL HAVE ALREADY BEEN F ILED BEFORE THE ITAT ON 2 4.3.2013 IN THE CASE OF M/S INDUSTRIAL SYNDICATE, P LOT NO. 371, SECTOR-24, FARIDABAD APPEAL NO. 1215/DEL/2013-ASSTT. YEAR 2007 -08. 3. AFTER GOING THROUGH THE RECORDS, WE NOTE THAT T HIS CASE CAME UP FOR HEARING MANY TIMES AND WE FIND THAT THE GROUNDS OF APPEAL RAISED BY THE DEPARTMENT HAVE NOT BEEN FILED BEFORE THE TRIBUNAL AT THE TIME OF FILING OF APPEAL AND ALSO NOT RECTIFIED THE DEFECT, AS PER LA W TILL DATE. 4. WE FURTHER NOTE THAT THE LD. CIT, FARIDABAD VID E HER ORDER 28.2.2013 PASSED U/S. 253(2) OF THE I.T. ACT HAS DIRECTED THE ITO, WARD II(1), FARIDABAD TO FILE THE APPEAL BEFORE THE ITAT, DELHI AGAINST THE ORDER DATED 27.12.2012 PASSED BY THE LD. CIT(A)-FARIDABAD, BUT THE THEN I TO, WARD II(1), FARIDABAD SH. TD GULATI HAS NOT APPLIED HIS MIND WHILE FILING TH E PRESENT APPEAL BEFORE THE TRIBUNAL AND HE FILED THE FORM NO. 36 WITHOUT ANY GROUNDS. HOWEVER, HE HAS ENCLOSED THE ADDITIONAL INFORMATION SHEET WITH ANNE XURE-A CONTAINING THE FACTS AND GROUNDS SIGNED BY CIT, FARIDABAD, MS. NEENA KUM AR WHICH IS CONTRARY TO THE LAW. THEREFORE, THE PRESENT APPEAL IS DEFECTIV E AND IS NOT MAINTAINABLE IN THE EYES OF LAW. 5. IN THE BACKGROUND OF THE AFORESAID DISCUSSIONS, WE DISMISS THE PRESENT APPEAL FILED BY THE REVENUE, BEING DEFECTIVE. BUT IN THE INTEREST OF JUSTICE, WE ARE GIVING THE LIBERTY TO THE REVENUE TO FILE THE A PPLICATION FOR RECALL OF THIS ORDER, AS PER RULES, AFTER RECTIFYING THE DEFECT. 3 6. IN THE RESULT, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14/09/2016. SD/- SD/- [ [[ [L.P. SAHU L.P. SAHU L.P. SAHU L.P. SAHU] ]] ] [ [[ [H.S. SIDHU H.S. SIDHU H.S. SIDHU H.S. SIDHU] ]] ] ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER DATE 14/09/2016 SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES