M/s Dhana Pharmaceuticals (P) Ltd., New Delhi V. ACIT, Noida

ITA 772/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6733 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 31-10-2016
• Assessment Year: 1991-1992
• Appeal Filed On: 12-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-1 : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.772 & 773/DEL/2016 ASSESSMENT YEARS : 1991-92 & 1992-93 DHANA PHARMACEUTICALS, H-1, ZAMRUDPUR COMMUNITY CENTRE, KAILASH COLONY, NEW DELHI. PAN: AACCD8034R VS. ACIT, CIRCLE - 1, NOIDA. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : NONE DATE OF HEARING : 31.10.2016 DATE OF PRONOUNCEMENT : 31.10.2016 ORDER THESE TWO APPEALS BY THE ASSESSEE RELATING TO THE ASSESSMENT YEARS 1991-92 & 1992-93 ARISE OUT OF THE EX-PARTE ORDERS PASSED BY THE CIT (APPEALS) CONFIRMING THE PENALTIES IMPOSED BY THE A SSESSING OFFICER 2 UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER ALSO CALLED `THE ACT). 2. IT HAS BEEN NOTICED THAT THE ORDERS FOR BOTH THE ASSESSMENT YEARS CONFIRMING PENALTY U/S 271(1)(C) OF THE ACT WERE PA SSED EX-PARTE . THE ASSESSEE HAS OBJECTED TO THE PASSING OF SUCH EX-PARTE ORDERS THROUGH A GROUND TAKEN IN THE MEMORANDUM OF APPEAL. UNDER TH ESE CIRCUMSTANCES, I SET ASIDE THE IMPUGNED ORDERS AND REMIT THE MATTE R TO THE LD. CIT (APPEALS) FOR DISPOSING OF THESE APPEALS AFRESH AFT ER ALLOWING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. IN THE RESULT, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 31.10.201 6. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 31.10.2016. SELF 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.