M/s. Alfa Bhoj Limited, New Delhi V. ACIT, New Delhi

ITA 2584/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7513 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 02-08-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 29-04-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S K JAIN

Judgement Text

1 ITA NO. 2584/DEL/ 2014 IN THE INCOME TAX APPELLATE TRIBUNA L DELHI BENCH: A NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE , JUDICIAL MEMBER I.T.A .NO.-2584/DEL/2014 (ASSESS MENT YEAR 2003-04) ALFA BHOJ LTD. 4A, PUSA ROAD NEW DELHI AAACA1066F (APPELLANT) VS ACIT CENTRAL CIRCLE-13 NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. S. K. JAIN, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 28/02/2014 PASSED BY CIT (A)-XXV, NEW DELHI. 2. AT THE TIME OF HEARING, NONE FOR THE ASSESSEE HA S APPEARED DESPITE NOTICE WAS ISSUED ON 15/06/2016. FROM THE PERUSAL OF THE RECORDS, IT CAN BE SEEN THAT BEFORE THE CIT(A) NONE APPEARED ON BEHALF OF THE ASSESSEE. BEFORE THE CIT(A) NO HEARI NG WAS GIVEN TO THE ASSESSEE AND THE ORDER IS PASSED EX-PARTE. THE REFORE IN THE INTEREST OF JUSTICE, THIS MATTER IS REMITTED BACK T O THE CIT(A) FOR DATE OF HEARING 02.08.2016 DATE OF PRONOUNCEMENT 02.08.2016 2 ITA NO. 2584/DEL/ 2014 DECIDING ALL THE ISSUES ON MERIT. NEEDLESS TO SAY, PROPER HEARING SHOULD 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 02ND O F AUGUST 2016. SD/- SD/- (R.S. SYAL) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 02/08/2016 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 02.08.2016 PS 2. DRAFT PLACED BEFORE AUTHOR 0 2 .08.2016 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 02.08.2016 PS/PS 3 ITA NO. 2584/DEL/ 2014 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 02.08.2016 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.