Binary Semantics Ltd., New Delhi V. ITO, New Delhi

ITA 3148/DEL/2012

• Counselvise Citation: 314820114 RSA 2012
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 19-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI A.N.PAHUJA, ACCOUNTANT MEMBER I.T.A .NO.-3148/DEL/2012 ASSESSMENT YEAR-2003-04 BINARY SEMANTICS LTD. VS. ITO 378, IST FLOOR, WARD-3(3) RAJ SINGH COMPLEX, KAPASHERA, NEW DELHI NEW DELHI-110019 PAN-AABCB0652N (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI C.B.SINGH, SR. DR APPEAL HEARD ON-27.08.2012 ORDER PRONOUNCED ON-29.08.2012 ORDER PER HARI OM MARATHA, JM THIS APPEAL OF THE ASSESSEE FOR AY 2003-04 IS DIRE CTED AGAINST THE ORDER OF LD. CIT(A) DATED 10.05.2010. AT THE TIME OF HEARING, NO ONE CAME PRESENT TO REPRESENT APPELLANTS CASE BUT INSTEAD O F DISMISSING THE APPEAL IN LIMINE, WE ARE RESTORING IT TO THE FILE OF LD. CIT( A) AS HIS ORDER DATED 10-05-2010 WAS RENDERED EX-PARTE AND THE SAME FALLS IN THE CATEGORY OF A NON-SPEAKING ORDER. IN THE FITNESS OF THINGS, WE R ESTORE THE ENTIRE APPEAL TO THE FILE OF LD. CIT(A) WITH THE DIRECTION THAT HE S HALL PASS A FRESH ORDER I.T.A .NO.-3148/DEL/2012 2 GIVING DETAILED REASONS ON EACH AND EVERY ISSUE AFT ER ACCORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 2. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. SD/ SD/ (A.N.PAHUJA) (HARI OM MARATHA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29/08/2012 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI