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

ITA 441/DEL/2015

• Counselvise Citation: 44120114 RSA 2015
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 11-08-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 22-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS RAKHI VIMAL
• Assessee Lawyers: AMIT GOEL; SAURAV GOEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-2 NEW DELHI BEFORE SHRI J.SUDHAKAR REDDY ACCOUNTANT MEMBER ITA NO: 441/DEL/2015 ASSTT. YEAR : - 2006-07 NIPUN STEEL PVT. LTD. VS . ITO 3S-3, PART, GALI NO. 11, WARD-13(3) ANAND PARBAT INDL. AREA, NEW DELHI. NEW ROHTAK ROAD, NEW DELHI 110 005. (PAN AACCN1246L) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AMIT GOEL, CA & SHRI SAURAV GOEL, CA RESPONDENT BY :MRS. RAKHI VIMAL, JCIT DATE OF HEARING :11.8.2015 DATE OF PRONOUNCEMENT : 11 .9.2015 O R D E R PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED AGAINST THE EX PARTE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) ON 26.11.2014. THE LD. COMMISSIONER OF INCOME TAX HAS NOT DISPOSED OFF THE APPEAL ON MERIT S . HE DISMISSED THE CASE FOR NON PROSECUTION. AFTER HEARING RIVAL CONTENTIONS I RESTORE THE APPEAL TO THE FILE OF THE FIRST APPELLATE AUTHORITY FOR FRESH ADJUDICATION, D ENOVO, IN ACCORDANCE WITH LAW, AFTER GIVING ADEQUATE OPPORTUNITY TO THE ASSESSEE. ITA NO.441/DEL/2015 NIPUN STEEL PVT. LTD. VS. ITO 2 2. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH SEPTEMBER, 2015. SD/- (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 11 TH SEPTEMBER, 2015 VEENA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GUARD FILE BY ORDER DY. REGISTRAR SL. NO. DESCRIPTION DATE 1. DATE OF DICTATION BY THE AUTHOR 11.8.2015 2. DRAFT PLACED BEFORE THE DICTATING MEMBER 14.8.2 015 3. DRAFT PLACED BEFORE THE SECOND MEMBER 4. DRAFT APPROVED BY THE SECOND MEMBER 5. DATE OF APPROVED ORDER COMES TO THE SR. PS 6. DATE OF PRONOUNCEMENT OF ORDER 7. DATE OF FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER