Ravee Capital Ltd., New Delhi V. ITO, New Delhi

ITA 4911/DEL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 8089 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 02-03-2010
• Assessment Year: 2000-2001
• Appeal Filed On: 31-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR DEEPAK SEHGAL
• Assessee Lawyers: SURESH K GUPTA
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F : NEW DELHI BEFORE SHRI I.P.BANSAL, JM AND SHRI R.C.SHARMA, AM ITA NO.4911/DEL/2009 ASSESSMENT YEAR : 2000-01 M/S RAVEE CAPITALS LIMITED, 302, KRISHNA APRA BUSINESS SQUARE, PITAMPURA, DELHI 110 034. PAN NO.AAACR4362D. VS. INCOME TAX OFFICER, WARD-15(3), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SURESH K.GUPTA, CA. RESPONDENT BY : DR.DEEPAK SEHGAL, SR.DR. ORDER PER R.C.SHARMA, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E EX-PARTE ORDER OF CIT(A) DATED 15.9.2009 FOR THE AY 2000-01, IN THE MATTER O F ORDER PASSED U/S 143(3)/147 OF THE IT ACT, WHEREIN FOLLOWING GROUND HAS BEEN TA KEN BY THE ASSESSEE :- THE ORDER UNDER APPEAL HAS BEEN PASSED BY THE LEAR NED CIT(A) WITHOUT PROVIDING OPPORTUNITY TO THE ASSESSEE TO PU T FOR ITS ARGUMENTS ON THE GROUNDS OF APPEAL SUBMITTED. NONE OF THE NOTICES FIXING THE HEARING OF APPEAL HAVE BEEN ACTUALLY REC EIVED AT THE APPELLANTS ADDRESS AND IN VIEW OF THIS THE ASSESSE E HAS BEEN PREVENTED BY SUFFICIENT REASONS FROM ATTENDING THE PROCEEDINGS BEFORE THE LEARNED CIT(A). 2. AT THE OUTSET, IT WAS CONTENDED BY THE LEARNED A R THAT NONE OF THE NOTICES FIXING THE HEARING OF APPEAL HAS BEEN ACTUALLY RECE IVED AT THE ASSESSEES ADDRESS, THEREFORE ASSESSEE WAS PREVENTED BY SUFFICIENT REAS ON FOR ATTENDING THE PROCEEDINGS BEFORE THE CIT(A). WE HAVE GONE THROUG H THE ORDER OF CIT(A) AND FOUND THAT APPEAL HAS BEEN DISMISSED FOR NON-PROSEC UTION AND THE MERITS OF THE APPEAL HAVE NOT BEEN DEALT WITH BY THE CIT(A). IN TERMS OF PROVISIONS OF SUB- ITA-4911/DEL/2009 2 SECTION (6) OF SECTION 250, THE ORDER OF THE COMMIS SIONER (APPEALS) SHALL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATIO N, THE DECISION THEREON AND THE REASONS FOR THE DECISION. IN THE INSTANT CASE, THE CIT(A) HAS NOT DISPOSED OF THE APPEAL ON MERITS. IN THE INTEREST OF JUSTICE AND F AIR PLAY, WE RESTORE THIS APPEAL BACK TO THE CIT(A) FOR DECIDING THE SAME ON MERITS. THE ASSESSEE IS ALSO DIRECTED TO CONTACT THE OFFICE OF CIT(A) WITHIN TWO MONTHS F ROM THE DATE OF SERVICE OF THIS ORDER WITHOUT WAITING FOR ANY NOTICE FROM THE OFFIC E OF CIT(A) AND TO COOPERATE THE CIT(A) FOR DISPOSAL OF THE APPEAL. WE DIRECT A CCORDINGLY. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 2 ND MARCH, 2010. SD/- SD/- (I.P.BANSAL) (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 02.03.2010. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR ITA-4911/DEL/2009 3