Magpie Marketing LLP, New Delhi V. ITO Ward 16(1), New Delhi

ITA 1999/DEL/2023

AI Insights

This case involves an appeal by Magpie Marketing LLP against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi, which was dated 22.05.2023 for the Assessment Year 2010-11. The primary issue in the appeal was the dismissal of the assessee's appeal by the CIT(A) on grounds of non-prosecution. The Income Tax Appellate Tribunal (ITAT) in Delhi, upon hearing the submissions, agreed with the assessee's representative and decided to restore the matter to the CIT(A) for a fresh examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113336 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 28-08-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 10-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

I.T.A.No.1999/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आ.अ.स ं /.I.T.A No.1999/Del/2023 /Assessment Year: 2010-11 Magpie Marketing LLP H.No. A 34, KH No. 139/9, Jai Vihar Phase-1, Baprola, Nangloi, New Delhi. ब म Vs. Income Tax Officer Ward 16(1), New Delhi. PAN No. ABAFM4178N अ Appellant /Respondent िनधा रतीक ओरसे /Assessee by Ms. Mansi Jain, CA राज वक ओरसे /Revenue by Shri Om Prakash, Sr. DR स ु नवाईक तारीख/ Date of hearing: 29.08.2023 उ ोषणाक तारीख/Pronouncement on 29.08.2023 आदेश /O R D E R This appeal has been filed against the order of Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi dated 22.05.2023 for AY 2010-11. 2. The Ld. Sr. DR, at the very outset, agreed to the submission of Ld. Assessee’s Representative that the Ld.CIT(A) has dismissed the appeal of assessee on account of non-prosecution. Therefore, the matter is restored to the file of Ld.CIT(A) for afresh adjudication of first appeal of assessee after allowing due opportunity of hearing to I.T.A.No.1999/Del/2023 2 the assessee and without being influenced with the earlier first appellate order. 3. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 29/08/2023 Sd/- (C.M. GARG) JUDICIAL MEMBER Dated: 29.08.2023 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi