M/s. D.D. Forgings (P) Ltd., New Delhi V. ITO, New Delhi

ITA 4478/DEL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 81998 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 12-11-2014
• Assessment Year: 2000-2001
• Appeal Filed On: 26-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARWINDER KAUR
• Assessee Lawyers: P N MONGA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B NEW DELHI BEFORE SHRI J.SUDHAKAR REDDY, AM AND SHRI GEORGE GEORGE K , J.M. ITA NO: 4478 /DEL/20 13 AY : - 20 00 - 01 D.D.FORGINGS P.LTD. VS. ITO, WARD 10(2) B 8, MAYA PURI INDUSTRIAL AREA NEW DELHI NEW DELHI 110 064 PAN: AAACD 0965 A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI P.N.MONGA, ADV. RESPONDENT BY: SMT.PARWINDER KAUR, SR. D.R. O R D E R PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER DATED 18.12.2012 OF LD.CIT(APPEALS) - V , NEW DELHI PERTAINING TO THE AY 20 00 - 2001. 2. THE LD.CIT(A) HAS APPLIED THE DECISION OF THE ITAT IN CIT VS. MULTI PLAN INDIA LTD. 38 ITD 320 (DEL) AND DISMISSED THE APPEAL OF THE ASSESSEE. THE LD.CIT(A) SHOULD NOT HAVE DISMISSED THE APPEAL FOR NON PROSECUT ION. HE WAS BOUND TO DISPOSE OF THE APPEAL ON MERITS. 3. HENCE WE RESTORE THE APPEAL TO THE FILE OF THE LD.CIT(A) WITH THE DIRECTION FOR DISPOSING OF THE SAME ON MERITS. THE LD.CIT(A) IS DIRECTED TO FIX THE CASE FOR HEARING ON 25 TH MARCH, 2015. THE ASSE SSEE SHALL APPEAR BEFORE THE LD.CIT(A) ON THAT DATE AND COOPERATE IN DISPOS AL OF THE APPEAL. ITA NO. 4478/DEL/2013 AY: 2000 - 2001 DD FORGINGS (P) LTD., NEW DELHI 2 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH NOVEMBER ,2014. SD/ - SD/ - ( GEORGE GEORGE K ) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 19 TH NOVEMBER , ,2014 *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