DCIT, Faridabad V. M/s. P.D. Memorial Religious & Educational Association, Jhajjar

ITA 4927/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3044 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2007-2008
• Appeal Filed On: 15-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ATIQ AHMAD SENIOR
• Assessee Lawyers: DEEPAK GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.4927/DEL./2016 (ASSESSMENT YEAR : 2007-08) DCIT, CENTRAL CIRCLE II, VS. M/S. P.D. MEMORIAL REL IGIOUS & FARIDABAD. EDUCATIONAL ASSOCIATION, VILLAGE SARAI AURANGABAD, TEHSIL BAHADURGARH, DISTT. JHAJJAR (HARYANA). (PAN : AAATP3857G) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI DEEPAK GUPTA, CA REVENUE BY : SHRI ATIQ AHMAD, SENIOR DR DATE OF HEARING : 21.03.2018 DATE OF ORDER : 23.03.2018 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : HEARD : PRESENT APPEAL WAS FILED BY THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE II, FARI DABAD (HEREINAFTER REFERRED TO AS THE REVENUE) ON 15.09 .2016 AND LISTED FOR HEARING FOR 30.01.2018, ON WHICH DATE THE LD. S ENIOR DR HAD MOVED AN APPLICATION SEEKING ADJOURNMENT THAT THE G ROUNDS OF APPEAL TO CHALLENGE THE IMPUGNED ORDER IS NOT AVAIL ABLE ON THE ITA NO.4927/DEL/2016 2 APPEAL FILE AND CONSIDERING HIS REQUEST THE BENCH H AS ADJOURNED THE CASE FOR TODAY I.E. 21.03.2018. TODAY AGAIN, SIMIL ARLY WORDED APPLICATION IS MOVED BY LD. SENIOR DR FOR ADJOURNME NT SO AS TO ENABLE HIM TO BRING ON RECORD THE GROUNDS OF APPEAL . IT APPEARS THAT THE REVENUE HAS FILED THE PRESENT APPEAL FOR T HE SAKE OF APPEAL ONLY AND HAS FAILED TO BRING ON RECORD THE GROUNDS OF APPEAL TO CHALLENGE THE IMPUGNED ORDER WITHIN A PERIOD OF ONE AND HALF YEAR. SO, IN THESE CIRCUMSTANCES, PRESENT APPEAL IS DISMI SSED HAVING BEEN FILED WITHOUT ANY CAUSE OF ACTION. HOWEVER, THE RE VENUE IS AT LIBERTY TO FILE THE FRESH APPEAL UNDER RULES. ORDER PRONOUNCED IN OPEN COURT ON THIS 23 RD DAY OF MARCH, 2018. SD/- SD/- (R.K. PANDA) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 23 RD DAY OF MARCH, 2018 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-3, GURGAON. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.