Star India Infracon Pvt. Ltd., Delhi V. ACIT, Circle- 24(1), New Delhi

ITA 7790/DEL/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0314 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 06-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. AMIT SHUKLA, JUDICIAL MEMBER ITA No.7790/Del/2018 Assessment Year: 2008-09 Star India Infracon Pvt. Ltd. 87-A/1, 2 nd Floor, Jamrudpur, New Delhi PAN No.AAMCS3480P Vs ACIT Circle- 24 (1) New Delhi (APPELLANT) (RESPONDENT) Appellant by None Respondent by Shri Umesh Takyar, Sr. DR Date of hearing: 16/12/2021 Date of Pronouncement: 11/01/2022 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A)-43, New Delhi dated 28.09.2018 pertaining to A.Y.2008-09. 2. None appeared on behalf of the assessee. Having heard the DR we decided to proceed exparte. 2 3. A perusal of the order of the CIT(A) show that he has dismissed the appeal in limine without going into the merits of the case. 4. In the interest of justice and fair play we deem it fit case to restore to the files of the CIT(A). The CIT(A) is directed to decide the appeal after considering the merits of the case and after giving a reasonable and fair opportunity of being heard to the assessee. 5. In the result, the appeal filed by the assesee is allowed for statistical purpose. The order is pronounced in the open court on 11.01.2022. Sd/- Sd/- [AMIT SHUKLA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 11.01.2022 *Neha* Copy forwarded to: 1. Appellant 2. Respondent 3. CITi 4. CIT(A) 5. DR Asst. Registrar ITAT, New Delhi 3 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 11.01.2022 Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order