Vishal Gold & Precious Stones Private Limited, New Delhi V. DCIT Circle-26(2), New Delhi

ITA 8220/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3262 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 15-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 8220/Del./2019 : Asstt. Year : 2011-12 ITA No. 8221/Del./2019 : Asstt. Year : 2012-13 Vishal Gold & Precious Stones Pvt. Ltd., 13/71, 2 nd Floor, West Punjabi Bagh, New Delhi-110026 Vs DCIT, Circle-26(2), New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABCV8836H Assessee by : Sh. Nagesh Behl, Adv. Revenue by : Sh. T. Kipgen, CIT DR Date of Hearing: 30.06.2022 Date of Pronouncement: 26.07.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals have been filed by the assessee against the orders of ld. CIT(A)-15, New Delhi dated 12.07.2019. 2. Since, the issues involved in both the appeals are identical, they were heard together and being adjudicated by a common order. 3. The ld. CIT(A) has dismissed the appeal of the assessee for non-prosecution after relying on the order of the Assessing Officer. Before us, it was pleaded that the assessee could not attend the proceedings for the reasons beyond his control and given an opportunity, due compliance would be made before the ld. CIT(A). On going through the record and the peculiar facts and circumstances of the instant case, since no prejudice ITA Nos. 8220 & 8221/Del/2019 Vishal Gold & Precious Stones Pvt. Ltd. 2 would be caused to the revenue, the matter is being remanded back to the file of the ld. CIT(A) to accord a fresh opportunity to the assessee and pass a speaking order. Needless to say, the department would be at liberty to initiate proceedings in accordance with the provisions of Income Tax Act for non- compliance to the notices, if any. 4. In the result, the appeals of the assessee are allowed for statistical purposes. 5. In the result, the appeals of the assessee are allowed. Order Pronounced in the Open Court on 26/07/2022. Sd/- Sd/- (Saktijit Dey) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 26/07/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR