Nipun Steel Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 3853/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97479 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 29-09-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 03-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: SAURABH GOEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC-I : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.3853/DEL/2014 ASSESSMENT YEAR : 2007-08 NIPUN STEEL PVT. LTD., 3S-3, PART, GALI NO.11, ANAND PARBAT INDL. AREA, NEW ROHTAK ROAD, NEW DELHI. PAN: AACCN1246L VS. ITO, WARD-13(3), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SAURABH GOEL, CA RESPONDENT BY: SHRI S.L. ANURAGI, SR.DR DATE OF HEARING : 29.09.2015 DATE OF PRONOUNCEMENT: 29.09.2015 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 22.4.2014 IN RELATION TO THE ASSESSMENT Y EAR 2007-08. 2. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSE D THE RELEVANT MATERIAL ON RECORD. SHORN OF UNNECESSARY DETAILS, IT IS NOTICED THAT THE ASSESSMENT IN THIS CASE WAS COMPLETED MAKING ADDITION FOR A SUM OF RS. 5 LAC U/S 68 OF THE ACT. ITA NO.3853/DEL/2014 2 THE ASSESSEE PREFERRED APPEAL AGAINST THE ASSESSMEN T ORDER. CERTAIN NOTICES WERE ISSUED, BUT, THE ASSESSEE DID NOT APPEAR. AS SUCH, THE LD. CIT(A) DISMISSED THE ASSESSEES APPEAL IN LIMINE . IN MY CONSIDERED OPINION, THE COURSE OF ACTION ADOPTED BY THE LD. CIT(A) IS NOT I N ACCORDANCE WITH LAW. ONCE A LEGALLY VALID APPEAL IS FILED, CIT(A) IS O BLIGED TO PASS ORDER ON MERITS EVEN IF THE ASSESSEE CHOOSES NOT TO PARTICIP ATE IN THE APPELLATE PROCEEDINGS. IN NO CIRCUMSTANCE THE FIRST APPELLAT E AUTHORITY CAN DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF REPRESENTATION. AS THE LD. CIT(A) HAS NOT DISPOSED OF THE APPEAL ON MERITS, I SET ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER TO HIS FILE FOR DISPOS AL OF THE APPEAL ON MERITS, AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL FILED BY THE AS SESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 9 TH SEPTEMBER, 2015. SD/- (R.S. SYAL) ACCOUNTANT MEMBER DATED: 29 TH SEPTEMBER, 2015. DK ITA NO.3853/DEL/2014 3 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELHI