ITO, New Delhi V. M/s. Gopal Food Products, New Delhi

ITA 689/DEL/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7064 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 08-12-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 06-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C NEW DELHI BEFORE SHRI J.SUDHAKAR REDDY, AM AND SHRI C.M.GARG, J.M. ITA NO: 689 /DEL/2014 AY : - 200 9 - 10 ITO, WARD 36(3) VS. GOPAL FOOD PRODUCTS NEW DELHI WA 66, 3 RD FLOOR, SHAKARPUR NEW DELHI 110 092 PAN: AAHFG 5548 G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AMRIT LAL, SR.D.R. RESPONDENT BY : NONE . O R D E R PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGAINST THE ORDER OF THE LD.COMMISSIONER OF INCOME TAX (APPEALS) DATED 22.11.2013 PERTAINING TO THE ASSESSMENT YEAR (A.Y.) 2009 - 10. 1.1. THIS APPEAL IS FILED IN THE YEAR 2014. THE APPELLANT HAS NOT BEEN ABLE TO SERVE THE NOTICE ON THE RESPONDENT TILL DATE, DESPITE DIRECTIONS OF THE BENCH. VIDE LETTER DT. 2.12.2016, THE ITO WARD 59(1) NEW DELHI STATES THAT THE NOTICE COULD NOT BE SERVED ON THE ASSESSEE AS T HE CORRECT ADDRESS IS NOT KNOWN. THE A.O. IS NOT ASSURING US OF SERVICE OF THE NOTICE. UNDER THESE CIRCUMSTANCES ITA 698/DEL/2014 A.Y. 2009 - 10 GOPAL FOOD PRODUCTS, NEW DELHI 2 WE HAVE NO OTHER ALTERNATIVE, BUT TO DISMISS THIS APPEAL BY THE REVENUE FOR NON SERVICE OF NOTICE ON THE RESPONDENT. 2. IN THE RESULT THIS APPEAL BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH JANUARY, 2017. S D / - S D / - (C.M. GARG) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 05 TH JANUARY, 2017. *MANGA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5.DR; 6.GUARD FILE BY ORDER ITA 698/DEL/2014 A.Y. 2009 - 10 GOPAL FOOD PRODUCTS, NEW DELHI 3 ASST. REGISTRAR