Surya Packaging Pvt. Ltd., New Delhi V. ITO, Ward- 3(4), Noida

ITA 164/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7031 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 05-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.164/DEL./2018 ASSESSMENT YEAR 2014-2015 M/S. SURYA PACKAGING PVT. LTD., PT-62/24, FIRST FLOOR, NEHRU ENCLAVE, KALKAJI, NEW DELHI019. PANAAICS2443Q VS. THE INCOME TAX OFFICER, WARD-3(4), NOIDA. (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 1 0.0 7 .2018 DATE OF PRONOUNCEMENT : 10 .0 7 .2018 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-1, NOIDA, DATED 29.09.2 017, FOR THE A.Y. 2014-2015. 2. THE LD. CIT(A) NOTED THAT APPEAL WAS FIXED FOR HEARING ON 22.06.2017 AND A REQUEST FOR ADJOURNMENT WAS MOV ED, WHICH WAS ALLOWED AND THE CASE WAS ADJOURNED FOR 29 .06.2017, ON WHICH DATE THERE WAS NO RESPONSE FROM THE SIDE O F THE 2 ITA.NO.164/DEL./2018 M/S. SURYA PACKAGING PVT. LTD., NEW DELHI. ASSESSEE. ON 25.07.2017, AGAIN REQUEST WAS MADE FOR ADJOURNMENT. THE LD. CIT(A) NOTED THAT IT SEEMS ASS ESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL, THEREFORE, TH E APPEAL OF ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION. 3. AFTER CONSIDERING THE SUBMISSION OF THE LD. D.R , I AM OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATIO N AT THE LEVEL OF THE LD. CIT(A). ACCORDING TO SECTION 250(6) OF T HE I.T. ACT, 1961, THE LD. CIT(A) IS REQUIRED TO MENTION POINT F OR DETERMINATION AND REASONS FOR DECISION IN HIS APPEL LATE ORDER. THIS SECTION SHALL HAVE TO BE COMPLIED WITH WHILE D ECIDING THE APPEAL EVEN IF AN ASSESSEE APPEARS BEFORE HIM OR NO T. THE LD. CIT(A), SIMPLY DISMISSED THE APPEAL OF ASSESSEE FOR NON- PROSECUTION. THUS, THE ORDER CANNOT BE SUSTAINED IN LAW AND MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). I, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER OF LD. CI T(A) AND RESTORE THE APPEAL OF ASSESSEE TO HIS FILE WITH A D IRECTION TO RE- DECIDE THE APPEAL OF ASSESSEE STRICTLY IN ACCORDANC E WITH LAW ON MERITS, BY GIVING REASONS FOR DECISION IN THE APPEL LATE ORDER, BY 3 ITA.NO.164/DEL./2018 M/S. SURYA PACKAGING PVT. LTD., NEW DELHI. GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE AND THE A.O. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) DELHI, DT. 10 TH JULY, 2018. JUDICIAL MEMBER VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.