M/s. Layman Samajik Sansthan, Uttar Pradesh V. ITO, Chandausi

ITA 2388/DEL/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7036 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 09-02-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 17-04-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

1 ITA NO. 2388/DEL/2014 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A SMC NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIA L MEMBER I.T.A .N O.-2388/DEL/2014 (ASSESSME NT YEAR-2005-06) LAYMAN SAMAJIK SANSTHAN C/O. ASHOK SHARMA, ADVOCATE, 547, SHAKTI NAGAR, CHANDAUSI UTTAR PRADESH AAATL3803G (APPELLANT) VS ITO CHANDAUSI (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED AGAINST THE ORDER DATED 19/3/ 2013 PASSED BY CIT(A)S BAREILLY CAMP AT MURADABAD. 2. WE HAVE PERUSED ALL THE RECORDS. DURING THE COUR SE OF HEARING THE ASSESSEE/AR WAS NOT PRESENT BUT FROM THE ASSESS MENT ORDER & CIT(A)S ORDER, IT CAN BE SEEN THAT THE ASSESSEE DI D NOT APPEARED BEFORE THE CIT(A). THUS, THERE WAS NO OPPORTUNITY GRANTED TO THE ASSESSEE. IN VIEW OF THIS, THE CIT(A) IS DIRECTED TO DECIDE THE ISSUE ON MERIT PROVIDED THE ASSESSEE APPEARS BEFORE THE C IT(A). APPELLANT BY NONE RESPONDENT BY T. VASANTHAN, DR DATE OF HEARING 09.02.2016 DATE OF PRONOUNCEMENT 17.02.2016 2 ITA NO. 2388/DEL/2014 3. IN RESULT, THE APPEAL IS PARTLY ALLOWED FOR STAT ISTICAL PURPOSE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 17 TH OF FEBRUARY 2016. SD/- SD/- ( S. V. MEHROTRA) (SUCH ITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17/02/2016 *R. NAHEED* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 09.02.2016 PS 2. DRAFT PLACED BEFORE AUTHOR 10.02.2016 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .02.2016 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. .02.2016 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 18.02.2016 PS/PS 6. KEPT FOR PRONOUNCEMENT ON .02.2016 PS 3 ITA NO. 2388/DEL/2014 7. FILE SENT TO THE BENCH CLERK 18.02.2016 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.