Anand Prakash Lohiya, Chhattisgarh V. ACIT, Bhiwani

ITA 4375/DEL/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7076 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 06-12-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 09-08-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL
• Section: 15

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 2 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 4375 /DEL/2016 AY: 201 1 - 12 SH. ANAND PRAKASH LOHIYA VS. ACIT, SCO NO.222 B 6, ULTRATECH CEMENT LTD. HUDA COMPLEX POST HIRMI CITY CENTRE, SECTOR 15 HEW TOWNSHIP BALODA BAZAR BHIWANI BHATAPARA, CHHATTISGARH 493 195 PAN: AAKPL 4876 F (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SUNIL KUMAR, C.A. RESPONDENT BY : SH. AMRIT LAL, SR.D.R. ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS), FARIDABAD DATED 15.3. 2016 PERTAINING TO THE ASSESSMENT YEAR (A.Y.) 201 1 - 12. 2. I FIND THE ASSESSEE HAS DEMONSTRATED BEFORE ME THAT HE HAS BEEN PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LOWER AUTHORITY . N O NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE AT THE ADDRE SS GIVEN BY HIM . T HE LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS ALSO NOT DISPOSED OF THE CASE ON MERITS NOR EXAMINED THE DOCUMENTS AND OTHER EVIDENCES 2 PLACED BEFORE HIM . THUS IN THE INTEREST OF JUSTICE I SET ASIDE THE MATTER TO THE FILE OF THE LD. COMM ISSIONER OF INCOME TAX (A PPEAL S) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW . THE ASSESSEE IS DIRECTED TO COOPERATE WITH THE LD.CIT(A) IN DISPOSING OF THE APPEAL. 3 . IN THE RESULT THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 0 5 T H JANUARY,2017 . S D / - (J.SUDHAKAR REDDY) ACCOUNTANTMEMBER DATED: THE 0 5 T H JANUARY, 2017 *MANGA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5.DR; 6.GUARD FILE BY ORDER ASST. REGISTRAR