Hindustan Polyster Lines, Kota V. DCIT, Rewari

ITA 1390/DEL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3907 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 01-06-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 31-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONA MOHANTY
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C : NEW DELHI BEFORE SHRI C.L.SETHI, JM AND SHRI R.C.SHARMA, AM ITA NO.1390/DEL/2010 ASSESSMENT YEAR : 2004-05 M/S HINDUSTAN POLYSTER LINES, C/O ARFAT PETROCHEMICALS P.LTD., ARFAT NAGAR, KOTA 324 003, RAJASTHAN. PAN NO.AACFH1215N. VS. DY.COMMISSIONER OF INCOME TAX, CIRCLE REWARI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI GURJEET SINGH, CA. RESPONDENT BY : SMT.MONA MOHANTY, SR.DR. ORDER PER R.C.SHARMA, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E EX-PARTE ORDER OF CIT(A) DATED 7.4.2008 FOR THE AY 2004-05. 2. WE HAVE HEARD THE RIVAL CONTENTIONS AND FOUND TH AT CIT(A) HAS PASSED EX- PARTE ORDER BY APPLYING THE PROPOSITION LAID DOWN B Y THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA PVT.LTD. 38 ITD 320. HE HAS NOT GIVEN ANY VERDICT ON THE MERIT OF THE ADDITION MADE BY THE AO. IN TERMS OF PROVIS IONS OF SECTION 250(6), THE CIT(A) IS REQUIRED TO DISPOSE THE APPEAL IN WRITING AND IS TO STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASONS FOR THE DECISION. IN THE INSTANT APPEAL, THE ORDER PASSED BY THE CIT(A) IS NOT IN TE RMS OF PROVISIONS OF SUB-SECTION (6) OF SECTION 250, ACCORDINGLY WE SET ASIDE THE SA ME AND MATTER IS RESTORED BACK TO THE CIT(A) FOR DECIDING AFRESH BY DISPOSING THE GROUNDS RAISED BY THE ASSESSEE ON MERITS. ITA-1390/DEL/2010 2 3. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE CI T(A) WITHIN THREE MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER OF THE TRIBU NAL AND TO EXTEND HIS COOPERATION FOR DISPOSAL OF THE APPEAL. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES, IN TERMS INDICATED HEREINABOVE. DECISION PRONOUNCED IN THE OPEN COURT ON 1 ST JUNE, 2010. SD/- SD/- (C.L.SETHI) (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 01.06.2010. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR ITA-1390/DEL/2010 3