BDS Constructions Pvt. Ltd., Uttar Pradesh V. ACIT, Meerut

ITA 4073/DEL/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97800 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 13-08-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 19-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS RAKHI VIMAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-II : NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO.4073/DEL/2015 ASSESSMENT YEAR : 2007-08 BDS CONSTRUCTIONS PVT. LTD., C/O PUSHKAR JAIN, ADVOCATE, 115-C, JAIN NAGAR, MEERUT CITY, UTTAR PRADESH. PAN: AACCB9743N VS. ACIT, CIRCLE-1, MEERUT. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MRS. RAKHI VIMAL, JCIT DATE OF HEARING : 13.08.2015 DATE OF PRONOUNCEMENT : 04.11.2015 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF THE CIT(A), MEERUT, DATED 12.9.2013 FOR ASSESSMENT YEAR 2007-08. 2. IN THIS CASE, THE FIRST APPELLATE AUTHORITY DISM ISSED THE APPEAL FOR NON-PROSECUTION. HE HAS NOT DISPOSED OF THE APPEAL ON MERITS. UNDER THE CIRCUMSTANCES, I RESTORE THE MATTER TO THE FILE OF THE FIRST APPELLATE ITA NO.4073/DEL/2015 2 AUTHORITY WITH THE DIRECTION TO DISPOSE OF THE APPE AL ON MERITS, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE A SSESSEE. THE ASSESSEE SHALL PRESENT ITSELF BEFORE THE FIRST APPELLATE AUT HORITY ON 23 RD NOVEMBER, 2015 AND TAKE NOTICE AND, THEREAFTER, COOPERATE IN DISPOSING OF THE APPEAL. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 04.11.201 5. SD/- [J.SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED, 04 TH NOVEMBER, 2015. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.