M/s Parabolic Drugs Limited, Chandigarh v. DCIT, Chandigarh

ITA 240/CHANDI/2015 | 2007-2008
Pronouncement Date: 18-10-2016 | Result: Allowed

Appeal Details

RSA Number 24021514 RSA 2015
Bench Chandigarh
Appeal Number ITA 240/CHANDI/2015
Duration Of Justice 1 year(s) 7 month(s) 9 day(s)
Appellant M/s Parabolic Drugs Limited, Chandigarh
Respondent DCIT, Chandigarh
Appeal Type Income Tax Appeal
Pronouncement Date 18-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 18-10-2016
Date Of Final Hearing 21-09-2016
Next Hearing Date 21-09-2016
Assessment Year 2007-2008
Appeal Filed On 09-03-2015
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES CHANDIGARH BEFORE JUSTICE (RETD.) DEV DARSHAN SUD PRESIDENT & SHRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER ITA NO. 623/CHD/2016 ASSESSMENT YEAR: 2007-08 SH. GURCHARAN SINGH VS. THE ITO WARD-V(1) S/O SH. HAKAM SINGH LUDHIANA THROUGH L/H SH. BALRAJ SINGH LUDHIANA PAN NO. BCKPS92912D (APPELLANT) (RESPONDENT) APPELLANT BY : SH. TEJ MOHAN SINGH ADV. FOR SHRI ASHWANI KUMAR CA RESPONDENT BY : SH. MANJIT SINGH DR DATE OF HEARING : 20.10.2016 DATE OF PRONOUNCEMENT : 21.10.2016 ORDER PER J. SUDHAKAR REDDY AM THE APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)- 2 LUDHIANA DATED 10.3.2016. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE I S AN APPLICATION FOR ADJOURNMENT. WE REJECT THE SAME. 3. AFTER HEARING THE DEPARTMENTAL REPRESENTATIVE W E FIND THAT THE LD. CIT(A)-2 LUDHIANA HAS PASSED AN EX. PARTE ORDER. K EEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE WE ARE OF THE CONSID ERED OPINION THAT THE APPEAL SHOULD BE SET ASIDE TO THE FILE OF THE LD. CIT(A) W ITH THE DIRECTION TO GRANT ADEQUATE OPPORTUNITY TO THE ASSESSEE AND DISPOSE OF THE CASE AFRESH ON 2 MERITS. THE ASSESSEE SHALL APPEAR BEFORE THE FIRST APPELLATE AUTHORITY ON 7.12.2016 AND FULLY COOPERATE IN DISPOSAL OF THE AP PEAL. IF THE ASSESSEE FAILED TO COOPERATE THE FIRST APPELLATE AUTHORITY WILL BE AT LIBERTY TO PASS SUCH ORDERS AS HE MAY DEED FIT. 4. IN THE RESULT THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21/10/2016 SD/- SD/- [J.SUDHAKAR REDDY] [JUSTICE (RETD.)D EV DARSHAN SUD] ACCOUNTANT MEMBER PRESIDENT DATED : 21 OCTOBER 2016 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR