Garima Credit & Holding Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 5245/DEL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65935 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 11-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATPAL SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C NEW DELHI BEFORE SHRI J.SUDHAKAR REDDY, AM AND SHRI I.C.SUDHIR, JM ITA NO. 5245/DEL/2012 ASSESSMENT YEAR : 2006-07 M/S GARIMA CREDIT & HOLDING P.LTD. VS. ITO, WARD 1 2(1) 155A, CARIAPPA MARG, SAINIK FARMS NEW DELHI NEW DELHI 110 062 PAN: AABCG 4153 C (APPELLANT) (RESPONDENT) APPELLANT BY:- NONE RESPONDENT BY:- SH.SATPAL SINGH, SR.D.R. O R D E R PER J.SUDHAKAR REDDY, AM THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE LD.CIT(A)-XV, NEW DELHI DATED 16.11.2010 PERTA INING TO ASSESSMENT YEAR 2006-07. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUAL OF NOTICE. THERE IS NO PETITION SEEKING ADJOURNMENT EITHER. U NDER THE CIRCUMSTANCES WE DISPOSE OF THE CASE EX PARTE ON ME RITS AFTER HEARING THE LD.D.R. 3. WE HAVE HEARD MR.SATPAL SINGH, SR.D.R. ON BEHALF OF THE REVENUE. 4. THE FIRST APPELLATE AUTHORITY IN THIS CASE HAS D ISMISSED THE APPEAL FOR NON-PROSECUTION. HE SHOULD HAVE DISPOSED OFF T HE APPEAL ON MERITS. FOR THIS REASON, WE SET ASIDE THE MATTER TO THE FIL E OF THE FIRST APPELLATE AUTHORITY FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 5. IN THE RESULT APPEAL FILED BY THE ASSESSEE IS T REATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH DECEMBER,2012. SD/- SD/- (I.C.SUDHIR) (J.SUDHAK AR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: THE 12 TH DECEMBER, 2012 *MANGA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT (A); 5.DR; 6.GUARD FILE BY ORDER DY. REGISTRAR 1. DATE OF DICTATION: 2. DRAFT PLACED BEFORE THE AUTHOR ON: 3. DRAFT PROPOSED AND PLACED BEFORE SECOND MEMBER ON: 4. DRAFT DISCUSSED/APPROVED BY THE SECOND MEMBER ON: 5. APPROVED DRAFT CAME TO SR.P.S. ON: 6. DATE OF PRONOUNCEMENT : 7. FILE SENT TO BENCH CLERK ON : 8. DATE ON WHICH FILE GIVEN TO HEAD CLERK ON: 9. DATE OF DISPATCHING THE ORDER ON :