Nercomm Labs Private Ltd., New Delhi v. ITO, New Delhi

ITA 4184/DEL/2011 | 2008-2009
Pronouncement Date: 30-03-2012 | Result: Allowed

Appeal Details

RSA Number 418420114 RSA 2011
Assessee PAN AAACN9680J
Bench Delhi
Appeal Number ITA 4184/DEL/2011
Duration Of Justice 6 month(s) 10 day(s)
Appellant Nercomm Labs Private Ltd., New Delhi
Respondent ITO, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 30-03-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted E
Tribunal Order Date 30-03-2012
Date Of Final Hearing 28-03-2012
Next Hearing Date 28-03-2012
Assessment Year 2008-2009
Appeal Filed On 19-09-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI I.P. BANSAL JUDICIAL MEMBER AND SHRI B.C. MEENA ACCOUNTANT MEMBER ITA NO.4184/DEL/2011 ASSESSMENT YEAR : 2008-09 NERCOMM LABS PRIVATE LTD. 170 MADHUBAN NEW DELHI. PAN : AAACN9680J VS. ITO WARD 13 (2) CR BUILDING NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI M.S. SEKHON CA REVENUE BY : SHRI R.S. NEGI SR.DR ORDER PER I.P. BANSAL JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE. IT IS DIRECTED AGAINST THE EX PARTE ORDER PASSED BY THE CIT (A) DATED 19 TH JULY 2011 FOR ASSESSMENT YEAR 2008-09. THE GROUNDS OF APPEAL READ AS U NDER:- 1. THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEA LS) HAS ERRED IN CONFIRMING THE INCOME OF THE ASSESSEE AT RS.3 37 005/- AS AGAINST THE RETURNED INCOME OF RS.1 17 525/-. 2. THAT THE LEARNED CIT (APPEALS) HAS ERRED IN CONFIR MING THE ADDITION OF RS.3 26 027/-. 3. THAT THE ORDER OF THE LEARNED CIT (APPEALS) IS BAD IN LAW AND ON THE FACTS OF THE CASE; AND 4. THAT THE APPELLANT CRAVES LEAVE TO ADD ALTER AM END OR WITHDRAW ANY OF THE GROUNDS OF APPEAL AT ANY TIME BE FORE OR AT THE TIME OF THE HEARING OF THE APPEAL. ITA NO.4184/DEL/2011 2 2. AT THE OUTSET IT WAS SUBMITTED BY THE LEARNED AR T HAT THE NOTICE SENT BY CIT (A) WAS NOT SERVED ON THE ASSESSEE HENCE THE ASSESSEE COULD NOT ATTEND THE PROCEEDINGS BEFORE THE CIT (A). HE PLEADED THAT IT WILL SERVE THE INTEREST OF JUSTICE IF THE MATTER IS REST ORED BACK TO THE FILE OF THE CIT (A) WITH A DIRECTION TO RE-ADJUDICATE TH E APPEAL AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF HEARING. HE SUB MITTED THAT A DIRECT DATE CAN ALSO BE GIVEN BY THE TRIBUNAL FOR TH E EFFICIENT COMPLIANCE OF THE PROCEEDINGS BEFORE THE CIT (A). 3. ON THE OTHER HAND THE LEARNED DR RELIED UPON TH E ORDERS PASSED BY THE CIT (A) AND PLEADED THAT THE CIT (A) WAS RIGH T IN DECIDING THE APPEAL FILED BY THE ASSESSEE EX PARTE. 4. WE HAVE HEARD BOTH THE PARTIES AND THEIR CONTENTI ONS HAVE CAREFULLY BEEN CONSIDERED. THE NOTICE ISSUED BY CIT ( A) IS STATED NOT TO BE SERVED UPON THE ASSESSEE AND FOR THAT REASON ASSESSEE COUL D NOT REPRESENT ITS CASE BEFORE LEARNED CIT (A). IN THIS VIE W OF THE SITUATION AND ALSO LOOKING INTO THE FACTS THAT THE ORDER PASSED B Y THE LEARNED CIT (A) IS EX PARTE AND THE ISSUES RAISED ARE SMALL WE CONSID ER IT JUST AND PROPER TO RESTORE THESE ISSUES TO THE FILE OF THE CIT (A ) FOR RE- ADJUDICATION AFTER GIVING THE ASSESSEE A REASONABLE OPPO RTUNITY OF HEARING. TO ENSURE COMPLIANCE BY THE ASSESSEE WE DIREC T THE LEARNED AR TO APPEAR BEFORE THE CIT (A) ON 13 TH AUGUST 2012 WHEN LEARNED CIT (A) WILL HEAR THE APPEAL OF THE ASSESSEE AND RE-ADJUDIC ATE THE ISSUE RAISED IN THE PRESENT APPEAL. SINCE WE ARE RESTORING THESE ISSUES TO THE FILE OF THE CIT (A) WE DO NOT EXPRESS ANY OPINIO N ON MERITS AS THE SAME WILL BE RE-ADJUDICATED BY LEARNED CIT (A) AS PER THE DIRECTIONS GIVEN ABOVE. ITA NO.4184/DEL/2011 3 5. IN THE RESULT FOR STATISTICAL PURPOSES THE APPEAL FI LED BY THE ASSESSEE IS ALLOWED IN THE MANNER AFORESAID. THE ORDER PRONOUNCED IN THE OPEN COURT ON 30.03.20 12. SD/- SD/- [B.C. MEENA] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 30.03.2012. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT DELHI BENCHES