Soham Packaging P.Ltd, New Delhi V. ACIT, Range-24(1), New Delhi

ITA 7550/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2750 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 29-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI G BEN CH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI K. NARSIMHA CHARRY, JUDICI AL MEMBER ITA NO. 7550/DEL/2018 [ASSESSMENT YEAR: 2015-16] SOHAM PACKAGING PVT LTD VS. THE A.C.I.T CH NO. 206-207, ANSAL SATYAM RANGE -24(1) RDC, RAJNAGAR, GHAZIABAD NEW DELHI PAN : AAACS 4161 M [APPELLANT] [RESPONDENT] DATE OF HEARING : 26.10.2021 DATE OF PRONOUNCEMENT : 26.10.2021 ASSESSEE BY : NONE REVENUE BY : SHRI H.K. CHOUDHARY, CIT-DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE LD. CIT(A)- 8, NEW DELHI DATED 10.09.2018 PERTAININ G TO A.Y 2015-16. 2 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE AS SESSEE IS THAT THE LD. CIT(A) ERRED IN DISMISSING THE APPEAL OF TH E ASSESSEE EX PARTE AND IN LIMINE WITHOUT GOING INTO THE MERITS OF THE CASE. 3. NONE APPEARED BEFORE US. WE HAVE HEARD THE LD. DR. 4. THE FACTS COMING OUT FROM THE ORDER OF THE FIRST APPELLATE AUTHORITY SHOW THAT THE APPELLATE PROCEEDINGS WERE UNATTENDED BY THE ASSESSEE OR HIS REPRESENTATIVE. THOUGH THE LD. CIT (A) HAS MENTIONED THE ISSUANCE OF THREE NOTICES, BUT SERVICE OF THE S AME HAS NOT BEEN BROUGHT ON RECORD. 5. BE THAT AS IT MAY, THE LD. CIT(A) OUGHT TO HAVE DECIDED THE APPEAL ON MERITS OF THE CASE. WE ARE OF THE CONSID ERED VIEW THAT THIS IS A FIT CASE TO BE REMITTED TO THE FILES OF THE LD . CIT(A) WITH A DIRECTION TO DECIDE THE APPEAL ON MERITS OF THE CAS E AFTER AFFORDING A REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE. 3 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IN ITA NO. 7500/DEL/2018 IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE REPRESENTATIVES ON 26.10.2021. SD/- SD/- [K. NARSIMHA CHARRY] [N.K. BILLAIYA ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 26 TH OCTOBER, 2021 VL/ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 4 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER