M/s. HFCL Satellite Communications Ltd., New Delhi V. DCIT, New Delhi

ITA 3162/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 86481 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 29-12-2014
• Assessment Year: 2003-2004
• Appeal Filed On: 20-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C NEW DELHI BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI A.T. VARKEY , JUDICIAL MEMBER ITA NOS. 3162,3163/ DEL/2013 ASSTT . YEARS 2003-04, 2005-06 M/S. HFCL SATELLITE COMMUNICATIONS LTD. VS. DEP UTY COMMISSIONER OF 8, COMMERCIAL COMPLEX, MASJID MOTH, INCOME TAX, CENTRAL CIRCLE-1, GREATER KAILASH PART-II, NEW DELHI NEW DELHI 110 048. (PAN AAACH2447K) (APPELLANT) (RESPONDENT) APPELLANT BY :SHRI M.P. RASTOGI, ADVOCATE RESPONDENT :SHRI SATPAL SINGH, SR. DR O R D E R PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE LD. CIT (A) X DATED 12.3.2013 FOR THE ASSESSMENT YEAR 2003-04. 2. WE HAVE HEARD SHRI M.P. RASTOGI, LD. COUNSE L FOR THE ASSESEE AND SHRI SATPAL SINGH, LD. SR. DR. 3. ON A CAREFUL CONSIDERATION OF THE FACTS AN D CIRCUMSTANCES OF THE CASE AND A PERUSAL OF THE PAPERS ON RECORD AND THE ORDERS OF T HE AUTHORITIES BELOW, WE HOLD AS FOLLOWS :- 3.1. THE ASSESEE IN THIS CASE HAS DEMONSTRATED THAT IT WAS PREVENTED SUFFICIENT CAUSE FROM APPEARING BEFORE THE FIRST APPELLATE AUT HORITY. ITA . NOS.3162,3163/DEL/2013 M/S. HFCL SATELLIT E COMMUNICATION LTD. VS. DCIT 2 4. THE FIRST APPELLATE AUTHORITY SHOULD HAVE D ISPOSED OFF THE CASE ON MERIT INSTEAD OF DISMISSING THE APPEAL AS INFRUCTUOUS. W E DO NOT UNDERSTAND HOW THE FIRST APPELLATE AUTHORITY CAME TO THE CONCLUSION THAT THE ASSESSEE HAS AFFECTIVELY WITHDRAWN THE APPEAL. THUS, WE SET ASIDE THE IMPUGN ED ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO THE FILE OF THE FIRST APPEAL AUTHORITY FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 5. IN THE RESULT THE APPEALS OF THE ASSESEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH JANUARY,2015. SD/- SD/- (A.T. VARKEY) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 6 TH JANUARY, 2015 VEENA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GUARD FILE BY ORDER DEPUTY REGISTRAR