M/s. Deltronix India Ltd., Noida V. DCIT, New Delhi

ITA 4997/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3149 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 25-07-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 21-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.4997/DEL/2016 ASSESSMENT YEAR : 2012-13 DELTRONIX INDIA LTD., E-3, SECTOR-59, NOIDA. PAN: AAACD4681K VS. DCIT, CIRCLE-7(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MS ASHIMA NEB, SR. DR DATE OF HEARING : 27.02.2018 DATE OF PRONOUNCEMENT : 28.02.2018 ORDER PER R.S. SYAL, VP: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE EX PARTE ORDER PASSED BY THE CIT(A) ON 30.08.2016 IN RELATION TO T HE ASSESSMENT YEAR 2012-13. ITA NO.4997/DEL/2016 2 2. WE HAVE HEARD THE LD. DR AND PERUSED THE RELEVAN T MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF TH E ASSESSEE DESPITE NOTICE. WE ARE THEREFORE, PROCEEDING TO DISPOSE OF THIS APP EAL EX PARTE QUA THE ASSESSEE. 3. ON A PERUSAL OF THE IMPUGNED ORDER, IT IS SEE N THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED EX PARTE. GROUND NO. 1 CHALLENGES THE PASSING OF THE IMPUGNED ORDER WITHOUT PROVIDING DUE, REASONABLE AN D ADEQUATE HEARING TO THE ASSESSEE. IT HAS BEEN ARGUED THROUGH THE WRITTE N SUBMISSIONS THAT THE ASSESSEE WAS NOT ALLOWED OPPORTUNITY OF HEARING AND IT HAS THE RELEVANT MATERIAL TO SUBSTANTIATE ITS CLAIM, WHICH HAVE BEEN REJECTED IN THE FIRST APPEAL. CONSIDERING THE TOTALITY OF THE FACTS AND C IRCUMSTANCES PREVAILING IN THE INSTANT CASE, WE ARE OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WILL MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET A SIDE AND THE MATTER IS REMITTED TO THE FILE OF THE LD. FIRST APPELLATE AUT HORITY TO DECIDE THE APPEAL AFRESH AFTER ALLOWING A REASONABLE OPPORTUNITY OF H EARING TO THE ASSESSEE. THE ASSESSEE WILL EXTEND FULL CO-OPERATION TO THE L D. FIRST APPELLATE AUTHORITY DURING THE COURSE OF SUCH FRESH PROCEEDINGS. ITA NO.4997/DEL/2016 3 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 28.02.201 8. SD/- SD/- [SUCHITRA KAMBLE] [R.S. SYAL] JUDICIAL MEMBER VICE PRESIDENT DATED, 28 TH FEBRUARY, 2018. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.