M/s Manav Breweries Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 1720/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9314 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 22-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ANAND PANDEY

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI E BEN CH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL M EMBER ITA NO. 1720/DEL/2017 [A.Y 2012-134] M/S MAVAN BREWERIES PVT LTD VS. THE D.C.I.T. D 893, NEW FRIENDS COLONY CIRCLE 16 (1) NEW DELHI NEW DELHI PAN NO: AAACM 0227 C [APPELLANT] [RESPONDENT] DATE OF HEARING : 04.07.2019 DATE OF PRONOUNCEMENT : 04.07 .2019 ASSESSEE BY : SHRI ANAND PANDEY, ADV REVENUE BY : MS. RINKU SINGH, SR. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE LD. CIT(A) 6, DELHI DATED 18.10.2017 PERTAINING T O A.Y 2012-13. 2 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE AS SESSEE IS THAT THE CIT(A) ERRED IN CONFIRMING THE ASSESSMENT ORDER THEREBY CONFIRMING THE DISALLOWANCE/ADDITIONS MADE BY THE ASSESSING OF FICER. 3. AT THE VERY OUTSET, THE LD. COUNSEL FOR THE ASS ESSEE STATED THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL IN LIMINE B ECAUSE THE APPELLANT COUNT NOT ATTEND THE APPELLATE PROCEEDINGS. THE LD . COUNSEL FOR THE ASSESSEE PRAYED FOR RESTORATION OF THE APPEAL FOR F RESH ADJUDICATION. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE GIV EN THOUGHTFUL CONSIDERATION TO THE ORDERS OF THE AUTHORITIES BELO W. WE FIND FORCE IN THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. THE LD. CIT(A) HAS DISMISSED THE APPEAL IN LIMINE WHEN HE FOUND THAT T HE NOTICES ISSUED BY HIS OFFICE WERE NOT COMPLIED WITH. IN OUR CONSI DERED OPINION, THE LD. CIT(A) SHOULD HAVE CONSIDERED THE APPEAL ON MER ITS OF THE CASE. THEREFORE, IN THE INTEREST OF JUSTICE, WE RESTORE T HIS APPEAL TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTION TO DECIDE THE APPEAL AFRESH AFTER GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO COMPLY WITH THE NOTICES OF THE FIRST APPELLATE AUTHORITY. 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO. 1720/DEL/2017 IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 04.07. 2019. SD/- SD/- [ SUCHITRA KAMBLE ] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 04 JULY, 2019 VL/ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR ITAT, NEW DELHI 4 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 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 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 08.07.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 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