Micromatic Machine Tool Pvt. Ltd., Delhi V. DCIT, Circle- 16(2), New Delhi

ITA 6152/DEL/2017

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4899 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 02-10-2017
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.6152/Del/2017 Assessment Year: 2013-14 Micromatic Machine Tool Pvt. Ltd. 301-302, 3 rd Floor, Vikas Deep, Laxmi Nagar, District Centre, New Delhi PAN No.AAACM2061N Vs DCIT Circle – 16 (2) New Delhi (APPELLANT) (RESPONDENT) Appellant Sh. Ashok Khurana, CA Respondent Sh. Jeetender Chand, Sr. DR Date of hearing: 21/09/2022 Date of Pronouncement: 21/09/2022 ORDER PER N.K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A)-37, New Delhi dated 10.08.2017 for A.Y.2013-14. 2. The grievance of the assessee read as under :- 2 3. At the very outset the Counsel for the assessee stated that the CIT(A) has dismissed the appeal exparte without affording a reasonable and sufficient opportunity of being heard to the assessee. To this the DR fairly stated that the issues may be restored back to the files of the CIT(A). 4. We have given a thoughtful consideration to the orders of the authorities below. The undisputed fact is that the appeal has been dismissed by the CIT(A) exparte and as per the concession of the representatives we deem it fit to restore the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh after affording a reasonable and adequate opportunity of 3 being heard to the assessee. 5. In the result, the appeal is allowed for statistical purpose. 6. Decision announced in the open court on 21.09.2022. Sd/- Sd/- (ANUBHAV SHARMA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:- .09.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 21.09.2022 Date on which the typed draft is placed before the dictating Member 22.09.2022 Date on which the typed draft is placed before the Other member 22.09.2022 Date on which the approved draft comes to the Sr.PS/PS 22.09.2022 Date on which the fair order is placed before the Dictating Member for Pronouncement 22.09.2022 Date on which the fair order comes back to the Sr. PS/ PS 22.09.2022 Date on which the final order is uploaded on the website of ITAT 23.09.2022 Date on which the file goes to the Bench Clerk 23.09.2022 Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order