M/s. HCP Petrochem Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 697/DEL/2015

• Counselvise Citation: 69720114 RSA 2015
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 11-08-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 04-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS RAKHI VIMAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-2 NEW DELHI BEFORE SHRI J.SUDHAKAR REDDY ACCOUNTANT MEMBER ITA NO: 697/DEL/2015 ASSTT. YEAR : - 2005-06 M/S. HCP PETROCHEM PVT. LTD. VS. D Y.CIT (MERGED WITH M/S. IP INDIA (P) LTD. C ENTRAL CIRCLE-18 NOW KNOWN AS M/S. ADHUNIK (P REVIOUSLY CENTRAL CIRCLE-9) TECHNOLOGY (P) LTD. NEW DELHI. 209, SATYAM TOWERS, PASCHIM VIHAR NEW DELHI 110 063. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY :MRS. RAKHI VIMAL, JCIT DATE OF HEARING :11.8.2015 DATE OF PRONOUNCEMENT : 11 .9.2015 O R D E R PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED AGAINST THE EX PARTE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) ON 11.12.2014. THE LD. COMMISSIONER OF INCOME TAX HAS NOT DISPOSED OFF THE APPEALS ON MERI TS . HE DISMISSED THE CASE FOR NON PROSECUTION. AFTER HEARING RIVAL CONTENTIONS I RESTORE THE APPEAL TO THE FILE OF THE FIRST APPELLATE AUTHORITY FOR FRESH ADJUDICATION, D ENOVO, IN ACCORDANCE WITH LAW, AFTER GIVING ADEQUATE OPPORTUNITY TO THE ASSESSEE. ITA NO.697/DEL/2015 HCP PETROCHE M PVT. LTD. VS. DCIT 2 2. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 1 1 TH SEPTEMBER, 2015. SD/- (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 11 TH SEPTEMBER, 2015 VEENA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GUARD FILE BY ORDER DY. REGISTRAR SL. NO. DESCRIPTION DATE 1. DATE OF DICTATION BY THE AUTHOR 11.8.2015 2. DRAFT PLACED BEFORE THE DICTATING MEMBER 14.8.2 015 3. DRAFT PLACED BEFORE THE SECOND MEMBER 4. DRAFT APPROVED BY THE SECOND MEMBER 5. DATE OF APPROVED ORDER COMES TO THE SR. PS 6. DATE OF PRONOUNCEMENT OF ORDER 7. DATE OF FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER