Sirsa jute Mills Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 1868/DEL/2010

• Counselvise Citation: 186820114 RSA 2010
• Duration Of Justice: 3 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 13-02-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 26-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KEYUR PATEL
• Assessee Lawyers: DR RAM SAM YUJH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SHRI A. D. JAIN, JUDICIAL MEMBER ITA NO. 1868/DEL/2010 (ASSESSMENT YEAR: 2006 -07) SIRSA JUTE MILLS PVT. LTD., 1242/2, 2 ND FLOOR, RANGMAHAL, JAIN BHAWAN, NEW DELHI-110006 VS INCOME TAX OFFICER, WARD-8(4), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AABCK8369C ASSESSEE BY: DR. RAM SAM YUJH REVENUE BY: SHRI KEYUR PATEL DATE OF HEARING 25.2.2014 DATE OF PRONOUNCEMENT 28.2.2014 ORDER PER R. S. SYAL, AM: THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY CIT(A) ON 23.2.2010 IN RELATION TO THE ASSESSMENT Y EAR 2006-07. 2. IT IS A RECALLED MATTER IN AS MUCH AS THE EARLIE R EX-PARTE ORDER PASSED BY THE TRIBUNAL WAS SUBSEQUENTLY RECALLED U/ S 254(2) OF THE ACT BY ITS ORDER DATED 19.7.2013. 3. FILTERING OUT UNNECESSARY DETAILS, IT IS SE EN THAT THE IMPUGNED ORDER HAS BEEN PASSED EX-PARTE . THE LD. CIT(A) HAS RECORDED THAT THE SEVERAL OPPORTUNITIES WERE GRANTED BUT THE ASSESSE E FAILED TO AVAIL THE SAME. THIS LED TO DISMISSAL OF THE APPEAL. THE LD. COUNSEL OF THE ASSESSEE GAVE REASONS FOR NON-PRESENCE BEFORE THE L D. CIT(A). WE ARE ITA NO. 1868/DEL/2010 SIRSA JUTE MILLS PVT . LTD. 2 SATISFIED WITH SUCH REASONS. WITHOUT GOING INTO THE MERITS OF THE CASE, WE CONSIDER IT EXPEDIENT TO SET ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER TO THE FILE OF THE LD. FIRST APPELLATE AUTHO RITY FOR FRESH ADJUDICATION OF THE APPEAL. NEEDLESS TO SAY THE ASS ESSEE WILL BE ALLOWED A A REASONABLE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28/02/2014. SD/- SD/- (A. D. JAIN) (R. S. S YAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 28/02/2014 *SUBODH* COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(APPEALS) 5.DR: ITAT ASSISTANT REGISTRAR DATE INITIAL 1. DRAFT DICTATED ON 25.02.2014 PS 2. DRAFT PLACED BEFORE AUTHOR 25.02.2014 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/ AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. *