M/s Lloyd Housing Pvt. Ltd., Delhi V. ACIT, New Delhi

ITA 690/DEL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0004 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 07-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAINA SOIN KAPIL
• Assessee Lawyers: V RAJ KUMAR

Judgement Text

ITA NOS. 690 & 691/DEL/2017 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: FRIDAY, NEW DELHI BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA NOS. 690 & 691/DEL/2017 AY: 2013-14 LLOYD HOUSING PVT. LTD. 283, AGCR ENCLAVE, KARKARDOOMA DELHI. PAN NO. AABCL2796G VS . ACIT CIRCLE 15(2) NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI V. RAJKUMAR, ADV. DEPARTMENT BY : SMT. NAINA SOIN KAPIL, SR. DR DATE OF HEARING : 07/12/2018 DATE OF PRONOUNCEMENT : 11/12/2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER EARLY HEARING APPLICATION HAS BEEN FILED BY ASSESS EE IN RESPECT OF ABOVE REFERRED APPEALS DATED 03.12.2018. HOWEVER, ON PERUSAL OF IMPUGNED ORDERS, IT IS ALSO OBSERVED THA T APPEALS WERE DISMISSED BY LD.CIT(A), AS THERE WAS CONFUSION IN T ERMS OF WHETHER ASSESSEE HAD E-FILED APPEAL BEFORE FIRST AP PELLATE AUTHORITY, AND THAT HARD COPY OF SAID APPEAL WAS NO T FILED WITHIN TIME PRESCRIBED BY CBDT CIRCULAR NO. 20/2016 DATED 26 TH MAY, 2016. IT IS ALSO OBSERVED THAT NONE HAS APPEARED BE FORE LD.CIT(A). IN OUR CONSIDERED OPINION TO GRANT JUSTICE TO ASSES SEE, IT IS INCUMBENT TO PASS AN ORDER ON MERITS. WE ARE, THER EFORE, INCLINED TO CONDONE THE DELAY, IF ANY, IN FILING TH E APPEAL BEFORE ITA NOS. 690 & 691/DEL/2017 2 LD.CIT(A). UNDER SUCH CIRCUMSTANCES, WE DEEM IT FI T AND PROPER TO SET ASIDE THESE APPEALS BACK TO LD.CIT(A) FOR PA SSING AN ORDER BY GIVING PROPER OPPORTUNITY TO ASSESSEE AS PER LAW . NEEDLESS TO SAY THAT ASSESSEE SHALL FILE ALL RELEVANT DOCUMENTS IN ORDER TO SUPPORT ITS CLAIM BEFORE THE LD. CIT (A). ACCORDINGLY GROUNDS RAISED BY ASSESSEE IN THESE APP EALS ARE ALLOWED FOR STATISTICAL PURPOSES . IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11/12/2018 SD/- SD/- (N.K. SAINI) (BEENA A PILLAI) VICE PRESIDENT JUDICI AL MEMBER DT. 11/12/2018 *KAVITA ARORA COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES ITA NOS. 690 & 691/DEL/2017 3 DATE 1. DRAFT DICTATED ON 11/12/2018 2. DRAFT PLACED BEFORE AUTHOR 11/12 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 11/12 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 11/12 5. APPROVED DRAFT COMES TO THE SR.PS/PS 12/12 6. KEPT FOR PRONOUNCEMENT ON 11/12 DATE OF UPLOADING OF ORDER 12/12 7. FILE SENT TO THE BENCH CLERK 12/12 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.