M/s. Beaver Corporation, New Delhi V. ITO, New Delhi

ITA 2468/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6694 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 28-07-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 22-04-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S K JAIN

Judgement Text

1 ITA NO. 2468/DEL/2014 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE , JUDICIAL MEMBER I.T.A .NO.-2468/DEL/2014 (ASSESS MENT YEAR 2008-09) BEAVER CORPORTION C-5/13, VASANT KUNJ NEW DELHI AAGFB8253J (APPELLANT) VS ITO WSARD-24(4) NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. S. K. JAIN, DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 19/2/2014 PASSSED BY CIT(A)-XXIII, NEW DELHI. 2. AT THE TIME OF HEARING, NONE FOR THE ASSESSEE HA S APPEARED DESPITE NOTICE WAS ISSUED ON 8/4/2016. FROM THE PE RUSAL OF THE RECORDS, IT CAN BE SEEN THAT BEFORE THE CIT(A) NONE APPEARED ON BEHALF OF THE ASSESSEE. THE CIT(A) DECIDED THE MAT TER EX-PARTE WITHOUT GOING INTO MERITS OF THE CASE. THEREFORE I N THE INTEREST OF JUSTICE, THIS MATTER IS REMITTED BACK TO THE CIT(A) FOR DECIDING ALL THE DATE OF HEARING 28.07.2016 DATE OF PRONOUNCEMENT 29 .07.2016 2 ITA NO. 2468/DEL/2014 ISSUES ON MERIT. NEEDLESS TO SAY, PROPER HEARING S HOULD BE GIVEN TO THE ASSESSEE. 3. IN RESULT, APPEAL OF THE ASSESSEE IS PARTLY ALLO WED FOR STATISTICAL PURPOSE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 29TH O F JULY 2016. SD/- SD/- (R.S. SYAL) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29/07/2016 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT R EGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 28.07.2016 PS 2. DRAFT PLACED BEFORE AUTHOR 29.07.2016 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2016 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 2 9 .07.2016 PS/PS 3 ITA NO. 2468/DEL/2014 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 2 9 .07.2016 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.