Dalmia (Bros) Pvt. Ltd., New Delhi V. DCIT, Circle-7(1), New Delhi

ITA 2930/DEL/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2828 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 24-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: UMESH KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No.2930/Del/2018 Asstt. Year: 2012-13 Dalmia (Bros.) Pvt. Ltd. 2 nd Floor, Indraprakash Building, 21, Barakhamba Road, New Delhi-110001 Vs Dy. Commissioner of Income Tax, Circle-7(1), C. R. Building, New Delhi (ASSESSEE) (REVENUE) PAN No. AAACD3525G Assessee by : Sh. Umesh Kumar, AR Revenue by : ** Date of Hearing: 10.05.2022 Date of Pronouncement: 27.06.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: ** The Revenue filed letter of adjournment signed by the ITO of the Bench which has been rejected owing to the grounds taken up by the assessee. The present appeal has been filed by the assessee against the order of the ld. CIT(A)-34, New Delhi, dated 28.03.2018 relating to AY 2012-13 2. At ground no.1.2, the assessee pleaded that the ld. CIT(A) has erred by dismissing the grounds of the assessee and observed that the assessee chooses not to press the above grounds of appeal further. ITA No.2930/Del/2018 2 3. We find the no prejudice would be caused to the Revenue. Hence, the appeal is being sent back to the file of the Ld. CIT(A) and pass an order after affording an opportunity of being heard to the assessee. In case, the assessee fails to appear before the Ld. CIT(A) or comply with the notices issued, necessary provisions of the Income Tax Act may be invoked as deemed fit. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 27/06/2022. Sd/- Sd/- (A.D. Jain) (B. R. R. Kumar) Vice President Accountant Member Dated: 27/06/2022 f{x~{tÜ f{x~{tÜf{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Date Initial 1. Draft punched on computer 2. Draft placed before author 3. Draft proposed & placed before the second member 4. Draft discussed/approved by Second Member. 5. Approved Draft comes to the Sr.PS/PS 6. Kept for pronouncement on 7. Date of uploading 8. File sent to the Bench Clerk 9. Date on which file goes to the AR 10. Date on which file goes to the Head Clerk. 11. Date of dispatch of Order.