Jubilant Infrastructure Ltd., Noida V. DCIT, Noida

ITA 5849/DEL/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7935 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 16-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT ACCOUNTANT MEMBER I.T.A. NO.5849, 5850 & 5863/DEL/2016 ASSESSMENT YEAR 2012-13 JUBILANT BIOSYS LTD., PLOT NO.-1A, SECTOR-16, NOIDA V. ITO, WARD-1(5), NOIDA TAN/PAN: AAACJ 9445P (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI K.M. GUPTA, ADV. RESPONDENT BY: SHRI J.K. MISHRA, CIT-DR DATE OF HEARING: 14 01 2020 DATE OF PRONOUNCEMENT: 23 01 2020 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEALS HAVE BEEN FILED BY THE ABOVE NAMED ASSESSEES AGAINST THE SEPARATE IMPUGNED ORDER OF EVEN DATE 31.08.2016, PASSED BY COMMISSIONER OF INCOME T AX (APPEALS)-I, NEW DELHI FOR THE QUANTUM OF ASSESSMEN T PASSED U/S.143(3) FOR THE ASSESSMENT YEAR 2012-13. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUBM ITTED THAT IN ALL THESE APPEALS, THE LD. CIT (A) HAS PASSED EX -PARTE ORDER WITHOUT DECIDING THE APPEAL ON MERITS DESPITE THAT ASSESSEE HAD FILED ADJOURNMENT LETTER BEFORE THE LD. CIT (A) ON BOTH DATES, I.E., ON 2 ND MAY, 2016 AND ON 16 TH MAY, 2016, COPY OF WHICH HAS BEEN PLACED IN THE PAPER BOOK AT PAGES 41 AND 42. HE FURTHER SUBMITTED THAT THE ISSUES INVOLVED BY AN D LARGE I.T.A. NO.5849, 5850 & 5863/DEL/2016 2 COVERED BY THE DECISION OF EARLIER ORDERS. HOWEVER, THE LD. CIT(A) HAS NOT DECIDED THE ISSUE ON MERITS, THEREFO RE, HE PRAYED THAT THE MATTER SHOULD BE RESTORED BACK TO T HE FILE OF THE LD. CIT(A) TO BE DECIDED A FRESH. 3. LD. DR TOO ADMITTED THAT MATTER CAN BE RESTORED BACK TO THE FILE OF THE LD. CIT (A) TO BE DECIDED ON MERITS . 4. AFTER CONSIDERING THE IMPUGNED ORDER, WE FIND TH AT LD. CIT (A) HAS DISMISSED THE APPEAL OF THE ASSESSEE FO R NON- PROSECUTION DESPITE THE FACT THAT ON THE DATES FIXE D BY THE LD. CIT (A) THE ASSESSEE HAS SOUGHT FOR ADJOURNMENT. AC CORDINGLY, ISSUES RAISED BEFORE US IN THE GROUNDS OF APPEAL IS REMANDED BACK TO THE FILE OF THE LD. CIT(A) WHO SHALL DECIDE THE ISSUE ON MERITS AFTER GIVING DUE AND EFFECTIVE OPPORTUNITY T O THE ASSESSEE. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD JANUARY, 2020. SD/- SD/- [O.P. KANT] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23 RD JANUARY, 2020 PKK: