ITO, New Delhi V. M/s. Radiance Traders Pvt. Ltd, New Delhi

ITA 1585/DEL/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 0120 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 22-03-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 17-04-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H K LAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI K.G. BANSAL, ACCOUNTANT MEMBER ITA NOS.1585 & 1586/DEL/2009 ASSESSMENT YEAR : 2001-02 INCOME TAX OFFICER, WARD 15 (3), ROOM NO.223, CR BUILDING, IP ESTATE, NEW DELHI. VS. M/S RADIANCE TRADERS P. LTD., 207, M.J. SHOPPING CENTRE, VEER SARVARKAR BLOCK, SHAKKAR PUR, DELHI. PAN : AABCR7809Q (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI H.K. LAL, SR. DR ORDER PER I.P. BANSAL, JUDICIAL MEMBER BOTH THESE APPEALS ARE FILED BY THE REVENUE. THEY A RE DIRECTED AGAINST THE TWO SEPARATE ORDERS OF THE CIT (A) DATED 3 0 TH JANUARY, 2009 FOR ASSESSMENT YEAR 2001-02. 2. THE ITA NO.1585/DEL/2009 IS AGAINST LEVY OF CONCEA LMENT PENALTY AND ITA NO.1586/DEL/2009 IS QUANTUM APPEAL FOR THE V ERY SAME YEAR. THESE APPEALS WERE FILED BY THE REVENUE LONG BACK IN APRIL, 2009. SINCE THEN, THESE APPEALS WERE FIXED FOR VARIOUS DATES, BUT, AS THE ASSESSEE WAS NOT REPRESENTING THE APPEAL, THE DEPARTMENT WAS DIRECTED TO SERVE NOTICE ON THE ASSESSEE FOR HEARING. R EFERENCE CAN BE MADE TO THE DATES OF 30 TH JUNE, 2010 AND 11 TH OCTOBER, 2010. ON 11 TH OCTOBER, 2010, IT WAS DIRECTED THAT ANOTHER NOTICE SH OULD BE ISSUED THROUGH DR FOR 22 ND MARCH, 2011. ON 22 ND MARCH, 2011, AGAIN LEARNED ITA NO.1585 & 1586/DEL/2009 2 DR SUBMITTED THAT THE SERVICE COULD NOT BE EFFECTED O N THE ASSESSEE AS THE ASSESSEE IS NOT FOUND AT THE GIVEN ADDRESS. 3. IN THESE CIRCUMSTANCES, IT WAS OBSERVED BY THE BENCH THAT NO USEFUL PURPOSE WOULD BE SERVED BY KEEPING THESE APPEALS PENDING AS THE DEPARTMENT IS NOT ABLE TO SERVE NOTICE ON THE ASSESSE E. IN THE ABSENCE OF SERVICE OF NOTICE ON THE ASSESSEE, THESE APPEAL S CANNOT BE DECIDED. HENCE, THE DEPARTMENTAL APPEALS ARE DISMISSE D FOR WANT OF SERVICE ON THE ASSESSEE. HOWEVER, A LIBERTY IS GIVEN TO THE DEPARTMENT TO SEEK REVIVAL OF THESE APPEALS AS PER THE PROVISIONS OF LAW IF LATER ON THE DEPARTMENT FOUND THE ADDRESS OF THE ASSESSEE AND IS AB LE TO SERVE NOTICE UPON IT. WITH THESE OBSERVATIONS, THE APPEALS F ILED BY THE REVENUE ARE DISMISSED. 4. IN THE RESULT, THE APPEALS FILED BY THE DEPARTMENT ARE DISMISSED IN THE MANNER AFORESAID. 8. THE ORDER PRONOUNCED IN THE OPEN COURT ON 22.03. 2011. SD/- SD/- [K.G. BANSAL] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 22.03.2011. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES