M/s. Exotic Eats Pvt. Ltd., New Delhi V. ACIT, New Delhi

ITA 6224/DEL/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6617 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 22-02-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 05-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Assessee Lawyers: AAKASH CHUGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-I : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.6224/DEL/2016 ASSESSMENT YEAR : 2012-13 EXOTIC EATS PVT. LTD., 527B, 5 TH FLOOR, HBN OFFICE, D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI. PAN: AACCE6957D VS. ACIT, CIRCLE-8(2), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI AAKASH CHUGH, CA DEPARTMENT BY : SHRI F.R. MEENA, SR. DR DATE OF HEARING : 22.02.2017 DATE OF PRONOUNCEMENT : 22.02.2017 ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE CIT(A) ON 08.09.2016 IN RELATION TO THE ASSE SSMENT YEAR 2012-13. ITA NO.6224/DEL/2016 2 2. I HAVE HEARD THE PARTIES AND PERUSED THE RELEVAN T MATERIAL ON RECORD. THE FIRST GROUND OF THE APPEAL IS AGAINS T NOT GRANTING ADEQUATE OPPORTUNITY OF HEARING BY THE LD. CIT(A). IT IS SEEN THAT THE LD. CIT(A) PASSED EX PARTE ORDER DISMISSING THE APPEAL OF THE ASSESSEE IN LIMINE . EVEN IF THE ASSESSEE WAS ABSENT, IT WAS INCUMBENT ON THE LD. FIRST APPELLATE AUTHORITY TO DISPOSE OF THE APPEAL ON MERITS. IN MY CONSIDERED O PINION, THE ENDS OF JUSTICE WILL MEET ADEQUATELY IF THE IMPUGNE D ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A) FOR DISPOSING OF THE APPEAL AFTER ALLOWING D UE OPPORTUNITY OF HEARING TO THE ASSESSEE. I ORDER AC CORDINGLY. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATI STICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 22.02.201 7. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 22 ND FEBRUARY, 2017. DK ITA NO.6224/DEL/2016 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.