Bhagwati Printers Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 5575/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7250 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC 3
• Next Hearing Date: 17-08-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 28-09-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: RAJEEV SABHARWAL F
• Keywords: Principle of natural justice

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 3 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 5 575 /DEL/201 5 AY: 20 11 - 12 BHAGWATI PRINTERS PVT.LTD. VS. ITO, WARD 2(4) 33 - 33A, NEAR MOTI NAGAR NEW DELHI RAMA ROAD, INDUSTRIAL AREA NEW DELHI 110 015 PAN: AAACB 3960 B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJEEV SABHARWAL, F.C.A. RESPONDENT BY : SH. RAJESH KUMAR, SR.D.R. O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 2, NEW DELHI DT. 31.7.2005 PERTAINING TO THE ASSESSMENT YEAR (A.Y.) 20 11 - 12 . 2. AFTER HEARING RIVAL CONTENTIONS I AM OF THE CONSIDERED OPINION THAT THE APPEAL RESTORED TO TH E OF THE FIRST APPELLATE AUTHORITY FOR FRESH ADJUDICATION BEARING IN MIND THE PRINCIPLES OF NATURAL JUSTICE. THE ASSESSEE IS DIRECTED TO COOPERATE WITH THE FIRST APPELLATE AUTHORITY IN DISPOSAL OF THE APPEAL. THE ASSESSEE SHALL APPEAR EITHER BY HIMSELF OR HIS COUNSEL BEFORE THE FIRST APPELLATE AUTHORITY ON 17 TH OCTOBER,2016 AND TAKE NOTICE OF HEARING. 2 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH AUGUST, 2016 . SD/ - (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 29 TH AUGUST, 2016 M ANGA COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR