M/s. Ahuja Radios, New Delhi V. ACIT, New Delhi

ITA 1636/DEL/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 52690 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 19-09-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 21-04-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MOHANISH VERMA
• Section: 80HHC; 260A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: I : NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI B.C. MEENA, ACCOUNTANT MEMBER I.T.A. NO. 1636/DEL/2009 ASSESSMENT YEAR : 2004-05 M/S AHUJA RADIOS, 3378, DARYA GANJ, NEW DELHI. (PAN NO. AAAFA 4564 D) VS. A.C.I.T., CIRCLE 30(1), NEW DELHI. [APPELLANT] [RESPONDEN T] APPELLANT BY : NONE RESPONDENT BY : SHRI MOHANISH VERMA, CIT D.R. DATE OF HEARING : 19.0 9.2011 DATE OF PRONOUNCEMENT : 19.09.2011 O R D E R PER SMT. DIVA SINGH, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 20.02.2009 OF CIT(A) XXV, NEW DELHI, PERTAINING TO 2004-05 ASSESSMENT YEAR. 2. NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING. THE RECORD SHOWS THAT THE NOTICE WAS ISSUED TO THE ASSESSEE ON 05.08.2011 ITA NO.1636/DEL./2009 A.Y. 2004-05 2 FIXING THE DATE OF HEARING AS 19.09.2011. DESPITE THE SAME, NO ONE WAS PRESENT. THE APPEAL WAS PASSED OVER. EVEN IN THE SECOND ROUND ALSO NO ONE WAS PRESENT. THE RECORD SHOWS THAT IN REGARD TO TH E CLAIM OF THE ASSESSEE AGITATED IN THE PRESENT PROCEEDINGS, THE CO-ORDINAT E BENCH OF THE TRIBUNAL VIDE ITS ORDER DATED 30 TH NOVEMBER 2009 HAD RESTORED THE ISSUE TO THE FILE O F THE ASSESSING OFFICER WITH THE DIRECTION TO RECOMPU TE THE DEDUCTION UNDER SECTION 80HHC OF THE INCOME TAX ACT, 1961 IN THE LI GHT OF THE DECISION OF THE TRIBUNAL RENDERED BY THE SPECIAL BENCH IN THE C ASE OF TOPMAN EXPORT VS. ITO DATED 11.08.2009. IN VIEW OF THE APPEAL OF THE REVENUE AGAINST THE SAID ORDER UNDER SECTION 260A OF THE INCOME TAX ACT , 1961, THE HONBLE DELHI HIGH COURT IN THE LIGHT OF THE JUDGEMENT OF T HE BOMBAY HIGH COURT IN THE CASE OF CIT VS. KALPATARU COLOURS AND CHEMICALS , 328 ITR 451 (BOMBAY) WHICH HAD REVERSED THE DECISION OF THE SPE CIAL BENCH RESTORED THE ISSUE TO THE TRIBUNAL. IN THIS FACTS, WE ARE OF TH E VIEW, AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, THAT IT WOULD BE APPRO PRIATE TO RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER TO CONSI DER THE ISSUE AFRESH IN THE LIGHT OF THE JUDGEMENT OF THE HONBLE BOMBAY HIGH C OURT. NEEDLESS TO SAY THAT THE ASSESSEE SHALL BE AFFORDED A REASONABLE OP PORTUNITY OF BEING HEARD. ITA NO.1636/DEL./2009 A.Y. 2004-05 3 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. SD/- SD/- (B.C. MEENA) (DIVA SIANGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 19 TH SEPTEMBER, 2011 PBN/* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. D.R., ITAT BY ORDER, DY. REGISTRAR, ITAT, DELHI BENCHES ITA NO.1636/DEL./2009 A.Y. 2004-05 4