Laser India Pvt. Ltd., New Delhi v. ITO, New Delhi

ITA 1772/DEL/2011 | 2006-2007
Pronouncement Date: 22-07-2011 | Result: Allowed

Appeal Details

RSA Number 177220114 RSA 2011
Bench Delhi
Appeal Number ITA 1772/DEL/2011
Duration Of Justice 3 month(s) 11 day(s)
Appellant Laser India Pvt. Ltd., New Delhi
Respondent ITO, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 22-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted I
Tribunal Order Date 22-07-2011
Date Of Final Hearing 22-07-2011
Next Hearing Date 22-07-2011
Assessment Year 2006-2007
Appeal Filed On 11-04-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: I NEW DELHI BEFORE SMT. DIVA SINGH JUDICIAL MEMBER AND SHRI B.C. MEENA ACCOUNTANT MEMBER I.T.A NO. 1772/DEL/11 ASSTT. YEAR 2006-07 M/S. LASSER (INDIA) PVT. LTD. 10166-67 GURUDWARA ROAD KAROL BAGH NEW DELHI. VS. INCOME TAX OFFICER CO. WARD 4(3) NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY: . HEMANT PAHWA CA RESPONDENT BY: MRS. Y. KAKKAR SR. DR. ORDER PER DIVA SINGH JM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 13.1.2011 OF CIT (A) VII NEW DELHI PERTAINING TO 2006-07 ASSTT. YEAR. VA RIOUS GROUNDS HAVE BEEN RAISED BY THE ASSESSEE IN THE PRESENT APPEAL . CHALLENGING THE AC TION OF THE CIT (A) IN UPHOLDING THE ADDITION MADE BY THE AO .VIDE GROUNDS 1 TO 3 ASSESS EE HAS AGITATED THAT PROPER OPPORTUNITY WAS NOT GRANTED TO THE ASSESSEE AND THE APPEAL WAS DECIDED EX PARTE. 2. BOTH THE PARTIES IN REGARD TO THE SAID AGITATION OF THE ASSESSEE WERE HEARD. IT IS SEEN THAT THE CIT (A) AFFORDED SUFFICIENT OPPORTUNITY TO THE ASSESSEE . HOWEVER ULTIMATELY THE APPEAL WAS DECIDED IN THE ABSENCE OF ANY REPRESENTA TION OF THE ASSESSEE. LD. AR SUBMITTED THAT THE ASSESSEE HAD SOUGHT VARIOUS ADJOURNMENTS T HROUGH ITS AR AND CIT (A) HAD BEEN KIND ENOUGH TO ACCOMMODATE THE ASSESSEE. HOWEVER ON THE LAST TWO OCCASIONS THE ASSESSEE COULD NOT BE REPRESENTED THROUGH HIS AR BECAUSE THE MOTHE R IN LAW OF THE LD. AR WHO WAS REPRESENTING THE ASSESSEE BEFORE THE CIT(A) EXPIRED . AS SUCH THE APPEAL WAS DECIDED EX ITA NO. 1772/DEL/11 ASSTT. YEAR 2006-07 2 PARTE. IN THE AFOREMENTIONED PECULIAR FACTS AND CIR CUMSTANCES AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE SIDES WE ARE OF THE VIEW TH AT IT IS APPROPRIATE TO RESTORE THE ISSUE BACK TO THE FILE OF CIT (A) WITH THE DIRECTION TO DECIDE THE SAME IN ACCORDANCE WITH LAW BY WAY OF SPEAKING ORDER AFTER GIVING THE ASSESSEE A REASONAB LE OPPORTUNITY OF BEING HEARD.. THE SAID ORDER HAS BEEN PASSED IN THE LIGHT OF THE UNDERTAKI NG GIVEN BY THE LD. AR THAT THE ASSESSEE SHALL PARTICIPATE IN THE PROCEEDING BEFORE THE LD. CIT(A). 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT IN THE PRESENC E OF PARTIES ON 22.7.2011. SD/- SD/- [B.C. MEENA] [DIVA SINGH] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22.7.2011 VEENA COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT TRUE COPY BY ORDER DEPUTY REGISTRA R ITAT