Aanchal Infrastructural Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2260/DEL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65923 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 26-11-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 11-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHIM SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A : NEW DELHI BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO. 2260/DEL/2012 ASSESSMENT YEAR : 2007-08 AANCHAL INFRASTRUCTURAL PVT. LTD., 88, BALDEV PARK, PARWANA ROAD, KHURJI KHAS, NEW DELHI. PAN : AAFCA1720R VS. ITO, WARD 1 (1), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI BASANT KUMAR, ADVOCATE RESPONDENT BY : SHRI BHIM SINGH, SR. DR O R D E R PER U.B.S. BEDI, JUDICIAL MEMBER:- THIS APPEAL OF THE ASSESSEE EMANATES FROM THE ORDE R PASSED BY LD. CIT (A)-IV, NEW DELHI DATED 10.02.2012 RELEVANT TO A.Y. 2007-08 WHEREBY BESIDES CHALLENGING THE ORDER OF THE CIT (A) FOR NO T GIVING OPPORTUNITY POINTED OUT THE DEFECT, THE ASSESSEE HAS ALSO CHALL ENGED CONFIRMATION OF ADDITION MADE BY THE ASSESSING OFFICER ON MERITS. 2. AT THE VERY OUTSET, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT REASONABLE OPPORTUNITY OF HEARING HAS NOT BEEN GRAN TED TO THE ASSESSEE AND MOREOVER APPEAL HAS BEEN DISMISSED FOR NON-PROS ECUTION WITHOUT ITA NO.2260/DEL/2012 2 DISCUSSING OR CONSIDERING THE APPEAL ON MERITS WHIC H IS NOT PERMISSIBLE TO LD. CIT (A) TO DO SO. IT WAS, THUS, PLEADED FOR SE TTING ASIDE HIS ORDER AND RESTORING THE MATTER BACK ON HIS FILE WITH DIRECTIO N TO RE-DECIDE THE APPEAL . THE ASSESSEE UNDERTOOK TO APPEAR BEFORE THE CIT (A) IF MATTER IS RESTORED ON HIS FILE. LD. DR THOUGH RELIED UPON THE ORDER O F LD. CIT (A), YET, DID NOT RAISE ANY SERIOUS OBJECTION IN CASE ORDER IS SET AS IDE AND MATTER IS RESTORED BACK ON THE FILE OF LD. CIT (A) FOR RE-DECIDING THE APPEAL AFRESH. 3. AFTER HEARING BOTH THE SIDES AND CONSIDERING THE MATERIAL ON RECORD, WE FIND THAT FOR NON-APPEARANCE OF THE ASSESSEE, TH E APPEAL OF THE ASSESSEE HAS BEEN DISMISSED BEING DEFECTIVE AND NON -MAINTAINABLE WITHOUT CONSIDERING THE CASE ON MERITS. THEREFORE, IN THE INTEREST OF JUSTICE AND TO HAVE A FAIR PLAY IN THE MATTER, WE FIND IT J UST AND PROPER TO SET ASIDE THE IMPUGNED ORDER OF LD. CIT (A) AND RESTORE THE M ATTER BACK ON HIS FILE WITH THE DIRECTION TO RE-DECIDE THE APPEAL AFRESH A FTER GIVING DUE OPPORTUNITY TO THE ASSESSEE AS WELL AS TO THE ASSES SING OFFICER. WE HOLD AND DIRECT ACCORDINGLY. 4. AS A RESULT, THE APPEAL FILED BY THE ASSESSEE GE TS ACCEPTED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED SOON AFTER THE CONCLUSION OF HEAR ING ON 26 TH NOVEMBER, 2012. SD/- SD/- [SHAMIM YAHYA] [U.B.S. BEDI] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 26.11.2012. DK ITA NO.2260/DEL/2012 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR, ITAT, DELHI BENCHES