M/s. TDI Infrastructure Ltd., New Delhi V. ACIT, New Delhi

ITA 365/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7291 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 3
• Next Hearing Date: 30-08-2016
• Assessment Year: misc
• Appeal Filed On: 21-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-3 : NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NOS.365 & 366/DEL/2015 ASSESSMENT YEARS : 2008-09 & 2009-10 TDI INFRASTRUCTURE LTD., 19, KASTURBA GANDHI MARG, NEW DELHI. PAN: AAACI5799P VS. ACIT, CIRCLE-51(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SHAILESH GUPTA, CA DEPARTMENT BY : SHRI ANIL SHARMA, SR. DR DATE OF HEARING : 30.08.2016 DATE OF PRONOUNCEMENT : 31.08.2016 ORDER THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED A GAINST THE COMMON ORDER OF THE CIT(A) DATED 30.10.2014 FOR THE ASSESSMENT YEARS 2008-09 & 2009-10. ITA NOS.365 & 366/DEL/2015 2 2. AFTER HEARING THE RIVAL CONTENTIONS, I FIND THAT THE LD.CIT(A) HAS NOT DISPOSED OF THE CASES ON MERITS. HE HAS DISMIS SED THE APPEALS FOR NON-PROSECUTION. NO SUCH POWER IS CONFERRED BY THE ACT ON THE LD.CIT(A). THUS, WE SET ASIDE THE ISSUE TO THE FIL E OF THE CIT(A) FOR FRESH ADJUDICATION ON MERITS IN ACCORDANCE WITH THE LAW. NEEDLESS TO SAY, SUFFICIENT OPPORTUNITY SHOULD BE PROVIDED TO T HE ASSESSEE. THE LD. COUNSEL FOR THE ASSESSEE UNDERTAKES TO COOPERATE IN THE DISPOSAL OF THE APPEALS. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED IN PART. THE ORDER PRONOUNCED IN THE OPEN COURT ON 31.08.2 016. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED, 31 ST AUGUST, 2016. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.