M/s Regional Public Relations, New Delhi V. ITO, New Delhi

ITA 5186/DEL/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4176 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 23-11-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 03-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-1 : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.5186/DEL/2016 ASSESSMENT YEAR : 2011-12 REGIONAL PUBLIC RELATIONS, S-359, 3 RD FLOOR, GREATER KAILASH-I, NEW DELHI. PAN: AALFR4749Q VS. ITO, WARD-24(2), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI R.S. SINGHVI, CA DEPARTMENT BY : NONE DATE OF HEARING : 23.11.2016 DATE OF PRONOUNCEMENT : 23.11.2016 ORDER THIS APPEAL BY THE ASSESSEE RELATING TO THE ASSESS MENT YEAR 2011- 12 ARISES OUT OF THE EX-PARTE ORDER PASSED BY THE CIT (APPEALS). 2. I HAVE HEARD THE LD. AR AND PERUSED THE RELEVANT MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE REVENUE. IT HAS BEEN ITA NO.5186/DEL/2016 2 NOTICED THAT THE IMPUGNED ORDER FOR THE YEAR UNDER CONSIDERATION CONFIRMING THE ADDITIONS MADE BY THE AO U/S 144 OF THE ACT WAS PASSED EX-PARTE . THE ASSESSEE HAS OBJECTED TO THE PASSING OF SUCH EX-PARTE ORDERS THROUGH A GROUND TAKEN IN THE MEMORANDUM OF APPEAL. I AM SATISFIED WITH THE REASONS ADDUCED BY THE LD. AR F OR THE ABSENCE OF THE ASSESSEE. THUS IT IS SEEN THAT NOT ONLY THE ASSESSM ENT ORDER, BUT EVEN THE APPELLATE ORDER HAVE BEEN PASSED WITHOUT THE ATTEND ANCE OF THE ASSESSEE. UNDER THESE CIRCUMSTANCES, I SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE AO FOR MAKING THE ASSESSMENT AFRESH A S PER LAW AFTER ALLOWING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIS TICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 23.11.2016. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 23.11.2016. DK ITA NO.5186/DEL/2016 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.