ASA GARMENTS DESIGNS PRIVATE LIMITED , SRINAGAR V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE SRINAGAR, SRINAGAR

ITA 510/ASR/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3839 (ITAT-AMRITSAR)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 20-08-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 17-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (SMC) BEFORE SH. B. R. BASKARAN, ACCOUNTANT MEMBER I.T.A. NO. 510/ASR/2018 A SSESSMENT YEAR: 2009-10 ASA GARMENT DESIGNS PVT LTD. C/O BHAT DURANI & ASSOCIATES 207, 1 ST FLOOR YATRI BHAWAN II DURGA NAG DAL GATE, SRINAGAR (KASHMIR) [PAN: AADCA 7217M] VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE SRINAGAR J & K (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SH. CHARAN DASS (D.R.) DATE OF HEARING: 20.08.2019 DATE OF PRONOUNCEMENT: 20.08.2019 ORDER PER B. R. BASKARAN, ACCOUNTANT MEMBER: THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINS T THE ORDER DATED 31.07.2018 PASSED BY LD. CIT(A), JAMMU AND IT RELAT ES TO THE ASSESSMENT YEAR 2009-10. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. I NOTIC E THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER, SINCE THE ASSESSEE DID NO T APPEAR BEFORE HIM. I ALSO NOTICE THAT THE CIT(A) WAS CONSTRAINED TO CONFIRM T HE ASSESSMENT ORDER, SINCE THE ASSESSEE DID NOT FURNISH ANY MATERIAL BEFORE HIM. ITA NO. 510/ASR/2018 (AY 2009-10) ASA GARMENT DES IGNS PVT. LTD. V. DY. CIT 2 3. I HEARD LD. DR AND PERUSED THE RECORD. SINCE TH E LD. CIT(A) HAS NOT PASSED THE ORDER ON MERITS, IN THE INTEREST OF NATURAL JUS TICE, I FEEL IT PROPER TO RESTORE ALL THE ISSUES TO HIS FILE FOR ADJUDICATING THEM ON MER ITS. SINCE THE ASSESSEE DID NOT APPEAR BEFORE LD. CIT(A), THE SAME SHALL BE ON TERM S. ACCORDINGLY I IMPOSE A COST OF RS.1000/- UPON THE ASSESSEE WHICH SHALL BE PAID TO THE CREDIT OF INCOME TAX DEPARTMENT WITHIN TWO MONTHS FROM THE DATE OF RECEI PT OF THIS ORDER BY THE ASSESSEE. SUBJECT TO THE PAYMENT OF ABOVE COST, I S ET ASIDE ORDER PASSED BY LD. CIT(A) AND RESTORE ALL ISSUES TO HIS FILE FOR ADJUD ICATING THEM AFRESH. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN CO URT ON AUGUST 20, 2019 SD/- (B. R. BASKARAN) ACCOUNTANT MEMBER DATE: 20.08.2019 /GP/SR. PS. COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANT: (2) THE RESPONDENT: (3) THE CIT(APPEALS), (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T. TRUE COPY BY ORDER