Aron Hurley Kconcepts Pvt. Ltd., Roorkee V. ITO, Ward- 1(3)-(4), Roorkee

ITA 6143/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3502 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 03-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NOS.6143 & 6144/DEL/2017 ASSESSMENT YEARS : 2013-14 & 2014-15 ARON HURLEY KCONCEPTS PVT. LTD., C-18, INDUSTRIAL ESTATE, RAMNAGAR, ROORKEE- 247667. VS. ITO, WARD- 1(3)-(4), ROORKEE. PAN : AAECA4084F (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI B. R. MISHRA, SR.DR DATE OF HEARING : 12-02-2018 DATE OF PRONOUNCEMENT : 13-02-2018 O R D E R PER R. K. PANDA, AM : THE ABOVE TWO APPEALS FILED BY THE ASSESSEE ARE DIR ECTED AGAINST THE SEPARATE ORDERS DATED 25.07.2017 OF CIT(A), DEHRADU N RELATING TO ASSESSMENT YEARS 2013-14 AND 2014-15. 2. DESPITE SERVICE OF NOTICE, NONE APPEARED ON BEHA LF OF THE ASSESSEE. SINCE THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER DUE TO NON-APPEARANCE BY THE ASSESSEE, ALTHOUGH ON MERIT, HOWEVER, CONSIDERING T HE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROP ER TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE. THE ASSESSEE IS ALSO HER EBY DIRECTED TO FILE A COPY OF THIS ORDER BEFORE THE LD. CIT(A) WITHIN A PERIOD OF ONE MONTH FROM THE END OF 2 ITA NOS.6143 & 6144/DEL/2017 THE MONTH IN WHICH SUCH ORDER IS RECEIVED AND APPEA R BEFORE THE LD. CIT(A) WITH A REQUEST TO ISSUE STATUTORY NOTICE TO THE ASSESSEE FOR COMPLETION OF THE HEARING OF THE APPEAL. THE ASSESSEE IS HEREBY DIRECTED NOT TO SEEK ANY ADJOURNMENT UNDER ANY PRETEXT AND SUBSTANTIATE ITS CASE BEFORE THE LD. CIT(A) FAILING WHICH THE LD. CIT(A) IS AT LIBERTY TO PASS APPROPRIATE OR DER AS PER LAW. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH FEBRUARY, 2018. SD/- (R. K. PANDA) ACCOUNTANT MEMBER DATED: 13-02-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI