ICFE Skills Solutions P.Ltd, Delhi V. DCIT, Circle-12(1), New Delhi

ITA 4715/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3482 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 21-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KOUSHLENDRA TIWARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL M EMBER ITA NO. 4715 /DEL/2017 : ASSTT. YEAR : 2013 - 1 4 M/S ICFE SKILLS SOLUTIONS PVT. LTD. 6 TH FLOOR, ADITYA TOWER, LAXMI NAGAR, DIST. CENTRE, DELHI - 110092 VS DCIT, CIRCLE - 12(1), NEW DELHI - 110002 (APPELLANT) (RESPONDENT) PAN NO. A A BCS6368P ASSESSEE BY : NONE REVENUE BY : SH. KOUSHLENDRA TIWARI , SR. DR DATE OF HEARING : 3 0 .10 .201 7 DATE OF PRONOUNCEMENT : 30.10 .201 7 ORDER THIS APPEAL BY THE ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(A) - 4, NEW DELHI DATED 19.04.2017 FOR ASSESSMENT YEAR 2013 - 14. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE NOTIFYING THE D ATE OF HEARING THROUGH REGISTERED POST. 3 . AFTER HEARING LD. DR, I AM OF THE VIEW, THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). THE LD. CIT(A) NOTED IN THE IMPUGNED ORDER THAT NOTICE SENT TO THE A SSESSEE IS RETURNED UNSERVED. NO OTHER ADDRESS IS AVAILABLE ON RECORD. IT WOULD SHOW THAT NO NOTICE FOR HEARING OF THE APPEAL HAVE BEEN SERVED UPON THE ASSESSEE. THE ASSESSEE IN THE GROUND OF APPEAL HAS CHALLENGED THE ORDER OF THE LD. CIT(A) THAT IT A NO . 4715 /DEL /201 7 ICFE SKILLS SOLUTIONS PVT. LTD. 2 ORDER IS PASSED WITHO UT SERVICE OF THE NOTICE. S INCE , APPEAL HAS BEEN DECIDED WITHOUT SERVICE OF THE NOTICE UPON THE ASSESSEE, T HEREFORE, THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). I ACCORDINGLY , SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF LD. CIT(A) WITH DIRECTION TO RE - DECIDE APPEAL OF THE ASSESSEE ON MERITS BY GIVING REASONABLE, SUFFICIENT OPPORTUNITIES OF BEING HEARD TO THE ASSESSEE. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STA TISTICAL PURPOSES . (O RD E R PRONOUNCED IN THE COURT ON 30/10 /2017 ) SD/ - ( BHAVNESH SAINI) JUDICIAL ME MBER DAT ED: 30/10 /2017 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR