Sh. Puran Chand Jain, New Delhi V. ACIT, New Delhi

ITA 646/DEL/2014

• Counselvise Citation: 64620114 RSA 2014
• Duration Of Justice: 1 year(s) 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 08-09-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 04-02-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAMAN KANT GARG
• Assessee Lawyers: MU KESH CHAND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2, NEW DELHI BEFORE SH. J.S.REDDY, AM ITA NO. 646/DEL./2014 : A SSTT. YEAR : 2006-07 PURAN CHAND JAIN 11/2A, PUSA ROAD NEW DELHI VS ACIT CENTRAL CIRCLE -8 NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. ACSPJ2244F APPELLANT BY : SH. MU KESH CHAND, ADV. RESPONDENT BY : SH. RAMAN KA NT GARG, SR. DR DATE OF HEARING : 08.09.2015 DATE OF PRONOUNCEMENT : 07.10.2015 ORDER PER J.S. REDDY, A.M. THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 29.11.2013 OF THE LD. CIT(A)-VI, NEW DELHI. 2. AFTER HEARING THE LD. DEPARTMENTAL REPRESENTAT IVE, I AM OF THE CONSIDERED OPINION, THAT THE APPEAL SHOULD B E SET ASIDE TO THE FILE OF THE FIRST APPELLATE AUTHORITY FOR AFRESH AD JUDICATION, IN ACCORDANCE WITH LAW, ON THE GROUND OF NATURAL JUSTI CE. THE LD. CIT(A) HAS NOT DISPOSED OF THIS CASE ON MERITS. THE LD. CIT(A) SHALL PROVIDE ADEQUATE OPPORTUNITY TO THE ASSESSEE AND DISPOSE OF THE THE CASE ON MERITS. ITA NO.646/DEL/2014 PURAN CHAND JAIN 2 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE COURT ON 07/10/2015). SD/- (J.S.REDDY) ACCOUNTAN T MEMBER DATED: 07 /10/2015 *B.RUKHAIYAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITA NO.646/DEL/2014 PURAN CHAND JAIN 3 DATE INITIAL 1. DRAFT DICTATED ON 1.10.2015 2. DRAFT PLACED BEFORE AUTHOR 1.10.2015 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.