Gurukul Technologies Pvt. Ltd., New Delhi V. ITO, Noida

ITA 1605/DEL/2016

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8876 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 28-03-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAMPAL MEENA

Judgement Text

1 ITA NO. 1605/DEL/2016 IN THE INCOME TAX APPELLAT E TRIBUNAL DELHI BENCH: C NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBE R AND MS SUCHITRA KAMBLE, JUDIC IAL MEMBER ITA NO. 1605/DEL/2016 ( A .Y 2003-04) GURUKUL TECHNOLOGIES PVT. LTD. ROOM NO. 207, IIND FLOOR, G. K HOUSE, 187 A SANT NAGAR, EAST OF KAILASH NEW DELHI AABCG8284C (APPELLANT) VS ITO WARD-1(1) NOIDA (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. RAMPAL MEENA, CIT DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 27/1/2016 PASSED BY CIT(A)-I, NOIDA FOR ASSESSMENT YEAR 2003- 04. 2. AT THE TIME OF HEARING NONE APPEARED FOR THE ASS ESSEE DESPITE ISSUING THE NOTICE TO THE ASSESSEE COMPANY. FROM THE PERUSAL O F THE ORDER OF THE CIT(A), IT IS SEEN THAT THE CIT(A) HAS SIMPLY RELIED UPON THE ORDER OF THE EARLIER ASSESSMENT YEAR, BUT HAS NOT AT ALL DISCUSSED ANY F ACTUAL ASPECT OR CONSIDER ANY GROUNDS AGITATED BY THE ASSESSEE BEFORE THE CIT (A). THEREFORE, IT WILL BE APPROPRIATE TO REMAND BACK THIS ISSUE TO THE FILE O F THE CIT(A) FOR FRESH ADJUDICATION ON MERIT OF THE CASE. NEEDLESS TO SAY , THE ASSESSEE BE GIVEN FULL OPPORTUNITY OF HEARING BY FOLLOWING PRINCIPALS OF N ATURAL JUSTICE. THEREFORE, THE DATE OF HEARING 19.12.2018 DATE OF PRONOUNCEMENT 26.12.2018 2 ITA NO. 1605/DEL/2016 ORDER OF THE CIT(A) IS SET ASIDE AND APPEAL FILED B Y THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. 3. IN RESULT, APPEAL OF THE ASSESSEE IS PARTLY ALLO WED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 26TH DECEMBER , 2018 . SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26/12/2018 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 1605/DEL/2016 DATE OF DICTATION 19.12.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 20.12.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 2 6 .12.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 2 6 .12.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 2 6 .12.2018 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER