True Court Systems Pvt. Ltd, Noida V. ITO, New Delhi

ITA 77/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6797 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Next Hearing Date: 26-10-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 05-01-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: UMESH CHAND DUBEY
• Assessee Lawyers: K SAMPATH RAJ KUMAR

Judgement Text

1 ITA NO. 77/DEL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE , JUDICIAL MEMBER I.T.A .NO. 77/DEL/2016 (ASSESSM ENT YEAR-2010-11) TRUE COURT SYSTEMS PVT. LTD. D-136, SECTOR-49 NOIDA AABCT9066B (APPELLANT) VS ITO WARD-16(4), ROOM NO. 143 C. R. BUILDING NEW DELHI (RESPONDENT) APPELLANT BY SHRI K. SAMPATH, RAJ KUMAR, ADV. RESPONDENT BY SH. UMESH CHAND DUBEY, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED AGAINST THE ORDER DATED 10/7/2 014 PASSED BY THE CIT(A)-19, NEW DELHI. 2. THE ORDER WAS PASSED EX-PARTE AND THE LD. AR SUB MITTED THAT SINCE THE ASSESSEE WAS NOT REPRESENT BEFORE THE CIT(A) TO PLE AD THE CASE OF THE ASSESSEE, THE ASSESSEE COULD NOT POINT OUT HOW THE ADDITIONS MADE BY THE ASSESSING OFFICER ARE NOT JUST AND PROPER. THE LD. AR PRAYED THAT THE MATER MAY BE REMANDED BACK TO THE CIT(A) FOR GIVING FRESH OPPORT UNITY OF HEARING TO THE ASSESSEE. DATE OF HEARING 26.10.2016 DATE OF PRONOUNCEMENT 26.10.2016 2 ITA NO. 77/DEL/2016 3. THE LD. DR HAS NOT OBJECTED FOR THE SAME. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSAL THE R ECORDS. FROM THE RECORDS IT CAN BE VERIFIED THAT THERE WAS NO OPPORT UNITY GIVEN TO THE ASSESSEE FOR PLEADING THE CASE. IN THE INTEREST OF JUSTICE I T IS PROPER TO REMAND BACK THIS MATTER TO CIT(A) TO DECIDE IT ON MERIT AS THERE IS NO REASONING GIVEN BY THE CIT(A) WHILE DISMISSING THE APPEAL OF THE ASSESSEE. THE MATTER IS REMANDED BACK TO THE CIT(A) TO DECIDE IT ON MERIT. NEEDLESS TO SAY, THE ASSESSEE WILL BE ALLOWED A REASONABLE OPPORTUNITY OF HEARING BEFORE THE CIT(A). 5. IN RESULT, APPEAL IS PARTLY ALLOWED FOR STATISTI CAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH OCTOBER, 2016 . SD/- SD/- (R. S. SYAL) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMB ER DATED: 26/10/2016 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 77/DEL/2016 DATE 1. DRAFT DICTATED ON 26/10/2016 PS 2. DRAFT PLACED BEFORE AUTHOR 26/10/2016 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2016 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 26.10.2016 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 2 6 .10.2016 PS 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.