M/s Manibhadra Enterprises Pvt. Ltd., Delhi V. DCIT, New Delhi

ITA 2463/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4735 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 25-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• Assessee Lawyers: ASHOK KUMAR JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO.2463/DEL/2017 ASSESSMENT YEAR : 2012-13 MANIBHADRA ENTERPRISES PVT. LTD., 4735/11, 22, ANSARI ROAD, DARYA GANJ, DELHI. PAN: AAECM3254D VS. DCIT, CIRCLE 16(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ASHOK KUMAR JAIN, CA DEPARTMENT BY : SHRI T. VASANTHAN, SR. DR DATE OF HEARING : 31.08.2017 DATE OF PRONOUNCEMENT : 31.08.2017 ORDER THIS APPEAL FILED BY THE ASSESSEE ARISES OUT OF TH E ORDER PASSED BY THE CIT(A) ON 23.02.2017 IN RELATION TO THE ASSESSM ENT YEAR 2012-13. 2. I HAVE HEARD BOTH THE SIDES AND PERUSED THE R ELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT THE LD. CIT(A) MADE EN HANCEMENT. THE LD. ITA NO.2463/DEL/2017 2 AR CONTENDED THAT SUCH ENHANCEMENT WAS MADE BY THE LD. CIT(A) WITHOUT GIVING PROPER OPPORTUNITY TO THE ASSESSEE T O EXPLAIN HIS POSITION. THIS CONTENTION WAS NOT CONTROVERTED BY THE LD. DR. IN THE GIVEN FACTS AND CIRCUMSTANCES OF THE CASE, I AM OF THE CONSIDER ED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGN ED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. C IT(A) FOR FRESH ADJUDICATION OF THE ASSESSEES APPEAL, AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR S TATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 3 1 ST AUGUST, 2017. SD/- [R.S. SYAL] VICE PRESIDENT DATED, 31 ST AUGUST, 2017. DK ITA NO.2463/DEL/2017 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.