M/s. Enhance Finance and Insurance Solutions, New Delhi V. ITO, New Delhi

ITA 2475/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7371 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-08-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 22-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI R.S. SYAL, AM & SHRI N.K. CHOUDHRY, JM ITA NO.2475/DEL/2014 ASSESSMENT YEAR : 2008-09 ENHANCE FINANCE AND INSURANCE SOLUTIONS, 114, JOR BAGH, NEW DELHI. PAN: AACFE0683K VS. ITO, WARD-31(4), NEW DELHI. ASSESSEE BY : NONE DEPTT. BY : SHRI ANIL KUMAR SHARMA, SR. DR DATE OF HEARING : 18.08.2016 DATE OF PRONOUNCEMENT : 19.08.2016 ORDER PER N.K. CHOUDHRY, JM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE EX PARTE ORDERS PASSED BY THE CIT(A) ON 06.01.2014 IN RELATION TO T HE ASSESSMENT YEAR 2008- 09. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE NOTICE. ITA NO.2475/DEL/2014 2 3. WE HAVE HEARD THE LD DR AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS SUFFICE TO SAY THAT BOTH THE AUTHORITIES BELO W PASSED THE IMPUGNED ORDERS EX-PARTE. THE LD CIT(A) PASSED THE EX-PARTE ORDER DISMISSING THE APPEAL OF THE ASSESSEE WITHOUT GOING INTO THE MERIT S OF THE CASE AND HAS NOT GIVEN ANY INDEPENDENT FINDING IN THE ABSENCE OF THE ASSESSEE THEREFORE THE ASSESSEE PREFERRED THE INSTANT APPEAL. 4. IN THE PRESENT CIRCUMSTANCES IT BECOME INCUMBENT UPON TO DISPOSE OF THE APPEAL ON MERITS, HOWEVER BECAUSE THE ASSESSMEN T ORDER HAS ALSO BEEN PASSED EX-PARTE, THEREFORE TO CUT SHORT THE LITIGAT ION AND FOR THE ENDS OF JUSTICE, IT WOULD BE PROPER AND APPROPRIATE TO REST ORE BACK THE MATTER TO THE FILE OF LD. ASSESSING OFFICER FOR PASSING THE ASSES SMENT ORDER AFRESH AS PER LAW AFTER AFFORDING REASONABLE OPPORTUNITIES OF BEI NG HEARD TO THE ASSESSEE, HENCE ORDERED ACCORDINGLY. 5. IN THE RESULT, THE APPEAL FILLED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19.08.2016 SD/- SD/- [R.S. SYAL] [N.K. CHOUDHRY] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 19 TH AUGUST, 2016. DK ITA NO.2475/DEL/2014 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.