Shashvat Advertising Private Ltd., New Delhi V. DCIT, New Delhi

ITA 3591/DEL/2011

• Counselvise Citation: 359120114 RSA 2011
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 20-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S MOHANTY
• Assessee Lawyers: S P AGGARWAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G DELHI) BEFORE SHRI G.E. VEERABHADRAPPA, HONBLE VICE PRESIDENT AND SHRI A.D. JAIN, JUDICIAL MEMBER ITA NO. 3591(DEL)2011 ASSESSMENT YEAR: 2006-07 SHASHVAT ADVERTISING PVT. LTD. DY. COMMISS IONER OF INCOME TAX, C-71, LAJPAT NAGAR II, N.DELHI. V. CIRCLE 8(1), NEW DELHI. (APPELLANT) ( RESPONDENT) APPELLANT BY: SHRI S.P. AGGARWAL, CA RESPONDENT BY: MS. S. MO HANTY, DR ORDER PER A.D. JAIN, J.M. THIS IS ASSESSEES APPEAL FOR THE ASSESSMENT YEAR 2006-07, TAKING THE FOLLOWING GROUNDS:- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, LD. COMMISSIONER OF INCOME TAX(APPEALS) WAS NOT JUSTIFIED IN DISMISSING APPEAL OF THE ASSESSEE. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE LD. CIT(A) HAS ERRED IN CONSIDERING THE APPEAL OF THE ASSESSEE AS BARRED BY LIMITATION AS PER THE PROVISIONS OF I.T. ACT. ITA 3591(DEL)2011 2 3. IT IS CONTENDED THAT LD. CIT(A) HAS ERRED IN P ASSING EX-PARTE APPEAL ORDER UPHOLDING ASSESSMENT MADE BY AO U/S 14 4 OF THE I.T. ACT. 4. IT IS CONTENDED THAT THE LD. CIT(A) FAILED TO APPRECIATE ALL THE FACTS AND CIRCUMSTANCES OF THE CASE AND WAS NOT CORRECT I N NOT CONSIDERING THE MERITS OF THE CASE. 2. IT HAS BEEN CONTENDED ON BEHALF OF THE ASSESSEE THAT BOTH THE ASSESSMENT ORDER AND THE FIRST APPELLATE ORDER WERE PASSED EX-PARTE QUA THE ASSESSEE, SINCE THE PREMISES OF THE ASSESSEE AT PR OPERTY NO. C-71, FIRST FLOOR, LAJPAT NAGAR PART II, NEW DELHI WAS SEALED ON 8.5.0 7 BY THE MCD; THAT THE PROPERTY HAS SINCE BEEN DESEALED VIDE ORDER DATED 22.11.08 OF THE MONITORING COMMITTEE OF THE MCD (COPY PLACED ON REC ORD). 3. AS PER THE ASSESSMENT ORDER AS ALSO THE LD. CIT( A)S ORDER, THE ADDRESS OF THE ASSESSEE IS AS UNDER:- SHASHVAT ADVERTISING PVT. LTD. C-71, FIRST FLOOR, LAJPAT NAGAR, PART-II, NEW DELHI-110 024. 4. THIS PROPERTY WAS SEALED ON 8.5.07. THE PROPER TY HAS BEEN APPROVED BY THE MONITORING COMMITTEE OF THE MCD VIDE ORDER D ATED 22.11.08 FOR DESEALING OF THE FIRST FLOOR FOR RESIDENTIAL HOUSE ONLY AND IT HAS BEEN DESEALED ON 22.11.08. ITA 3591(DEL)2011 3 5. IN VIEW OF THE ABOVE, THE MATTER IS REMITTED TO THE FILE OF THE AO, TO FRAME THE ASSESSMENT AFRESH, IN ACCORDANCE WITH LAW , ON AFFORDING AN ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. 6. IN THE RESULT, FOR STATISTICAL PURPOSES, THE APP EAL IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.09.201 1. SD/- SD/- (G.E. VEERABHADRAPPA) (A.D. JAIN) VICE PRESIDENT JUDICIAL MEMBER DATED: 23 .09.2011 *RM COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR