ACIT, Meerut V. Shri Sachin Upadhaya, Dehradun

ITA 3085/DEL/2011

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7175 (ITAT-DELHI)
• Duration Of Justice: 7 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 07-06-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 10-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Assessee Lawyers: R C JAIN CA SHRI AJAY DOGA

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G : NEW DELHI BEFORE SHRI H.S.SIDHU , JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 3085/DEL/2011 (ASSESSMENT YEAR: 2007 - 08 ) ACIT, CENTRAL CIRCLE, MEERUT VS. SACHIN UPADHAYA, 111/2, RAJPUT ROAD, DEHRADUN PAN: AAPPU0297E (APPELLANT) (RESPONDENT) CO NO. 220/DEL/2011 (IN ITA NO. 3085/DEL/2011) (ASSESSMENT YEAR: 2007 - 08 ) SACHIN UPADHAYA, 111/2, RAJPUT ROAD, DEHRADUN PAN: AAPPU0297E VS. ACIT, CENTRAL CIRCLE, MEERUT (APPELLANT) (RESPONDENT) REVENUE BY : SHRI S.S. RANA, CIT DR ASSESSEE BY: SHRI R.C. JAIN, CA SHRI AJAY DOGA, CA DATE OF HEARING 05/07 / 2018 DATE OF PRONOUNCEMENT 1 1 / 07 / 2018 O R D E R PER PRASHANT MAHARISHI , A. M. 1 . THIS IS AN APPEAL FILED BY THE ACIT, CENTRAL CIRCLE, MEERUT AGAINST THE ORDER OF THE LD CIT(A), MEERUT DATED 24.03.2011, THE ASSESSEE HAS FILED A CROSS OBJECTION VIDE CO NO . 220/DEL/2011. 2 . AT THE TIME OF HEARING OF THE APPEAL IT HAS COME TO THE NOTICE THAT THE ORDER OF THE LD CIT(A) HAS NOT BEEN FURNISHED BY THE LD AO IN COMPLETENESS. IT HAS CERTAIN MISSING PAGES. THEREFORE, PRESENT APPEAL CANNOT BE DECIDED. 3 . IT IS DUTY OF THE PERSON WHO FILED THE APPEAL TO FILE THE APPEAL IN ITS COMPLETENESS. IN ABSENCE OF COMPLETE ORDERS OF THE LOWER AUTHORITIES, WE ACIT SACHIN UPADHAYA ITA NO. 3085/DEL/2011 CO NO. 220/DEL/2011 (ASSESSMENT YEAR: 2007 - 08) PAGE | 2 ARE NOT IN A POSITION TO HEAR THE APPEAL. AS SUCH THE APPEAL FILED BY THE REVENUE IS DEFECTIVE. IN VIEW OF THIS WE DISMISS THE APPEAL OF THE REVENUE AS INFRACTUOUS WITH A LIBERTY TO REVENUE TO FILE MISCELLANEOUS APPLICATION IN PRESCRIBED TIME ALONG WITH COMPLETE ORDER OF THE LD CIT(A). 4 . AS APPEAL OF THE REVENUE IS DISMISSED AND THE CO FILED BY THE ASSESSEE BECOMES INFRACTUOUS AND HENCE SAME IS DISMISSED. 5 . ACCORDINGLY, THE APPEAL FILED BY THE REVENUE AND CROSS OBJECTION FILED BY THE ASSESSEE ARE DISMISSED AS INFRACTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 1 1 / 07 / 2018 . - S D / - - S D / - ( H.S.SIDHU ) (PRASHANT MAHARIS HI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 1 / 07 / 2018 A K KEOT COPY FORWARDED TO 1 . APPLICANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI