Sh. Gurinder Singh, Delhi V. ITO, New Delhi

ITA 6455/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6928 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC 3
• Next Hearing Date: 29-08-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 04-12-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 3 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 6455 /DEL/201 5 AY: 20 10 - 11 SHRI GURINDER SINGH VS. ITO, WARD 26(4) PROP. M/S SUPER ENTERPRISES NEW DELHI WZ 9, GALI NO.18 KRISHNA PARK EXTN. DELHI 110 018 PAN: DQEPS 6485 N (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. ANIL SHARMA, SR.D.R ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LD.CIT( APPEALS ) - 15, NEW DELHI DT. 17.09.2015 PERTAINING TO THE A.Y. 2010 - 11. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE REPEATED NOTICE BY R.P.A.D. I DISPOSE OF THE CASE EX PARTE ON MERITS QUA THE ASSESSEE AFTER HEARING SHRI ANIL SHARMA, LD. SR. D.R. 3. IN THIS CASE THE LD.CIT(A) HAS NOT DISPOSED OF THE APPEAL ON MERITS. HE HAS DISMISSED THE CASE FOR NON PROSECUTION. THIS IS NOT PERMITTED IN LAW. I ALSO FIND THAT THE ASSESSING OFFICER (A.O.) HAS PASSED AN EX PARTE ORDER. 2 3.1. THOUGH THE ASSESSEE HAS BEEN NEGLIGENT AND NON COOPERATIVE, I DEEM IT FIT AND PROPER TO SET ASI DE THE ISSUE TO THE FILE OF THE A.O. FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE A.O. EITHER IN PERSON OR THROUGH AN AUTHORIZED REPRESENTATIVE ON 24 TH OCTOBER, 2016, TAKE NOTICE AND COOPERATE IN THE IMPLEME NTATION OF THE PROCEEDINGS. T HE APPEAL IS SET ASIDE TO THE FILE OF THE A.O. 4. IN THE RESULT THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 8 T H SEPTEMBER, 2016. S D / - (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 2 8 T H SEPTEMBER, 2016 M ANGA 3 COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITAT, DELHI BENCHES, NEW DELHI