Mr. Sudhanshu Mathur, Noida V. DCIT, Noida

ITA 6476/DEL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2969 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 08-06-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 19-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reassessment proceedings

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO. 6476/DEL/2016 ASSESSMENT YEAR : 2008-09 SUDHANSHU MATHUR, PROP. M/S BMS ENTERPRISES, C-153, SECTOR-50, NOIDA. PAN: ACGPM0170M VS. DCIT, CIRCLE-3, NOIDA. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI KRISHAN GARG DEPTT. BY : SHRI AMRIT LAL, SR.DR DATE OF HEARING : 08.06.2017 DATE OF PRONOUNCEMENT: 09.06.2017 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 30.09.2016 IN RELATION TO THE ASSESSMENT YEAR 2008-09. 2. AT THE VERY OUTSET, THE LD. AR SUBMITTED THAT THE LD. CIT(A) DID NOT DISPOSE OF THE GROUNDS RELATING TO INITIATION OF RE ASSESSMENT AND MERITS OF ITA NO.6476/DEL/2016 2 THE ADDITION. HE STATED THAT THE LD. CIT(A) SIMPLY DECIDED THE ISSUE OF NOTICE U/S 143(2) AND LEFT THE OTHER ISSUES UNDECID ED. IT WAS, THEREFORE, PRAYED THAT A DIRECTION BE GIVEN FOR DECIDING THE I SSUES WHICH REMAINED UNDISPOSED OF IN THE APPELLATE ORDER. THE LD. DR D ID NOT RAISE ANY OBJECTION TO THIS. 3. HAVING REGARD TO THE FACTS OF THE INSTANT CASE, I SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF THE LD. C IT(A) FOR DECIDING THE GROUNDS OF INITIATION OF REASSESSMENT PROCEEDINGS A ND ALSO THE MERITS OF THE ADDITION. 4. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 09 TH JUNE, 2017. SD/- (R.S. SYAL) VICE PRESIDENT DATED: 09 TH JUNE, 2017. DK ITA NO.6476/DEL/2016 3 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELHI