ACIT, Faridabad V. M/s. Minisoft Ltd., Faridabad

ITA 4037/DEL/2010

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7094 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 03-02-2016
• Assessment Year: 1995-1996
• Appeal Filed On: 31-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL
• Assessee Lawyers: S KADYA AR MANESH MEHTA
• Keywords: Assessment record

Judgement Text

1 ITA NO. 4037/DEL/20 10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEM BER AND SMT SUCHITRA KAMBLE , JUDICIAL MEMBER I.T.A .NO.- 4037/DEL/2010 (ASSESSMENT YEA R-1995-96) ACIT CIRCLE-II, B- BLOCK CGO COMPLEX, NH-IV FARIDABAD (APPELLANT) VS MINISOFT LTD. FORMERLY KNOWN AS M/S. GURSHANT ROTARY COMPRESSOR LTD. PLOT NO. 62, SECTOR-27-A, FARIDABAD (RESPONDENT) APPELLANT BY SH. AMRIT LAL, SR. DR RESPONDENT BY SH. S. KADYA AR, MANESH MEHTA, CA ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER DATED 29/06/2010 PASSED BY LD. CIT (A) FARIDABAD. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. DR PRAYED FOR AN ADJOURNMENT FOR PRODUCING THE ASSESSMENT RECORD AS WELL AS RECORD OF CIT (A) HEARING. WHILE GOING THROUGH THE NOTING SHEET/ROZNAMA, THE SAID ASSESSMENT RECORD AS WELL A S RECORD OF CIT(A) HEARING WAS FIRST CALLED UPON ON 17/09/2014 AND THE CASE DATE OF HEARING 03.02.2016 DATE OF PRONOUNCEMENT 03.02.2016 2 ITA NO. 4037/DEL/20 10 WAS ADJOURNED ON 23/02/2015 WITH DIRECTION TO PRODU CE THE SAME BEFORE THE TRIBUNAL. THEREAFTER, ON 23/02/2015 THE THEN DR AGAIN TOOK TIME. THE MATTER WAS ADJOURNED TO 22/06/2015. ON 22/06/2015, SINCE THE BENCH WAS NOT FUNCTIONING, TH E MATTER WAS ADJOURNED TO 17/09/2015. ON 17/09/2015, THE LD. DR WAS ONCE AGAIN DIRECTED TO PRODUCE THE RECORDS AND THE MATTE R WAS ADJOURNED TO 23 RD DECEMBER 2015. 3. ON 23/12/2015, THE LD. DR REQUESTED TIME TO ENAB LE HIM TO CONTACT THE ASSESSING OFFICER FOR PRODUCING SEIZED BOOKS OF ACCOUNT AND PLEADED FINAL OPPORTUNITY. THE LD. AR STRONGLY OBJECTED FOR THE SAME AND SUBMITTED THAT NUMBERS OF OPPORTUNITIES WE RE GIVEN TO THE ASSESSING OFFICER. THEREFORE, ON 23/12/2015, T HE LAST OPPORTUNITY WAS GRANTED TO THE DEPARTMENT AND CASE WAS ADJOURNED TO 3 RD FEBRUARY, 2016. 4. ONCE AGAIN DURING TODAYS HEARING THE LD. DR PRA YED FOR ADJOURNMENT. AS PER NOTING THE LAST OPPORTUNITY WAS GRANTED ON 23.12.2015 AND THERE WAS SUFFICIENT TIME PROVIDED T O THE DEPARTMENT TO PRODUCE RECORDS YET, THE SAME WAS NOT PRODUCED. HENCE, MATTER IS DISMISSED FOR WANT OF RECORDS. 5. IN RESULT, APPEAL IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 3RD OF FEBRUARY, 2016. SD/- SD/- (J. SUDHAKAR REDDY) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER 3 ITA NO. 4037/DEL/20 10 DATED: 03/02/2016 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT R EGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON .03.02.2016 PS 2. DRAFT PLACED BEFORE AUTHOR .03.02.2016 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2016 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 03.02.2016 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 0 3 .02.2016 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 4 ITA NO. 4037/DEL/20 10