Optitech Software Pvt. Ltd., Gurgaon v. ACIT, New Delhi

ITA 438/DEL/2011 | 2006-2007
Pronouncement Date: 29-03-2011 | Result: Allowed

Appeal Details

RSA Number 43820114 RSA 2011
Assessee PAN AAACO1762E
Bench Delhi
Appeal Number ITA 438/DEL/2011
Duration Of Justice 2 month(s) 3 day(s)
Appellant Optitech Software Pvt. Ltd., Gurgaon
Respondent ACIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 29-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted E
Tribunal Order Date 29-03-2011
Date Of Final Hearing 29-03-2011
Next Hearing Date 29-03-2011
Assessment Year 2006-2007
Appeal Filed On 25-01-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SHRI RAJPAL YADAV JUDICIAL MEMBER AND SHRI B.C.MEENA ACCOUNTANT MEMBER I.T.A NOS. 438 439/DEL/11 ASSTT. YEAR 2006-07 OPTITECH SOFTWARE PVT. LTD. T-23/22 DLF PHASE-III GURGAON 122001 PAN : AAACO1762E VS. ACIT RANGE-13 C.R. BUILDING NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SANJAY ROHILLA ADVOCATE RESPONDENT BY: MS. ANUSHA KHURANA SR. DR ORDER PER RAJPAL YADAV JM: THE PRESENT TWO APPEALS ARE DIRECTED AT THE INSTAN CE OF ASSESSEE AGAINST THE SEPARATE ORDERS OF EVEN DATE I.E. 12 TH MAY 2010 PASSED BY LD. CIT(A) IN ASSTT. YEAR 2006-07. IN ITA NO. 438/D EL/2011 ASSESSEE IS CHALLENGING CONFIRMATION OF PENALTY AMOUNTING TO RS . 1 19 928/- LEVIED U/S 271D OF THE INCOME TAX ACT WHEREAS IN ITA NO. 4 39/DEL/2011 IT IS CHALLENGING VARIOUS ADDITIONS. 2. WITH THE ASSISTANCE OF LD. REPRESENTATIVE WE HA VE GONE THROUGH THE RECORD CAREFULLY. WE FIND THAT LD. CIT(A) HAS D ISMISSED BOTH THE ITA NOS. 438 439/DEL/11 ASSTT. Y EAR 2006- 07 2 APPEALS OF ASSESSEE FOR WANT OF PROSECUTION. THE OR DERS PASSED BY LD. CIT(A) ON BOTH THE APPEALS OF ASSESSEE ARE VERBATI M SAME. FOR THE FACILITY OF REFERENCE WE ARE TAKING NOTE OF LD. CI T(A)S ORDER FROM THE QUANTUM APPEAL IMPUGNED IN ITA NO. 439/DEL/11. THE ORDER OF LD. CIT(A) READ AS UNDER :- THIS APPEAL HAS BEEN FILED AGAINST THE ASSESSMENT ORDER U/S 143(3) OF THE INCOME-TAX ACT 1961 (IN SHORT OF TH E ACT) DATED 16.12.2008 FOR ASSESSMENT YEAR 2006-07 IN THE CASE OF THE APPELLANT COMPANY PASSED BY THE INCOME TAX OFFICER WARD 13( 4) NEW DELHI (IN SHORT THE AO) NOTICES U/S 250 DATED 25.11.2009 24.12.2009 15.02. 2010 & 04.05.2010 WERE ISSUED FIXING THE CASE FOR HEARING ON 8.12.2009 18.01.2010 09.03.2010 & 12.05.2010 RESPECTIVELY. T HE NOTICES WERE SENT AT THE APPELLANTS ADDRESS AS PER RECORD BY SP EED-POST. OUT OF THE ABOVE ALL NOTICES HAVE BEEN RECEIVED BACK WITH THE REMARK LEFT WITHOUT ADDRESS. HOWEVER ON THE APPOINTED DATES O R ANY TIME BEFORE OR AFTER THE SAID DATES NOBODY HAS APPEARED NOR HA S ANY ADJOURNMENT PETITION BEEN FILED IN THE CASE. FROM THE ABOVE IT APPEARS THAT THE APPELLANT IS NOT INTERESTED IN PURSUING THE APPEAL. UNDER THE CIRCUMSTANCES DUE TO CONTINUED NON-COMPLIANCE BY T HE APPELLANT TO SUCCESSIVE NOTICES ISSUED BY THIS OFFICE IT IS NOT POSSIBLE TO PROCEED WITH THIS APPEAL. THE SAME IS THEREFORE DISMISSE D. IN THE RESULT THE APPEAL IS DISMISSED. 3. SUB SECTION 6 OF SECTION 250 MANDATES THAT LD. C IT(A) SHALL DETERMINE THE POINT TO BE ADJUDICATED IN AN APPEAL FILED BY THE ASSESSEE. HE SHALL RECORD REASONS IN SUPPORT OF HIS FINDING O N SUCH POINTS. NO DOUBT ASSESSEE FAILED TO AVAIL THE OPPORTUNITIES O F HEARING. BUT LD. FIRST APPELLATE AUTHORITY OUGHT TO HAVE CALL FOR THE ASST T. RECORD GONE THROUGH THE STATEMENT OF FACTS AND THEN OUGHT TO HAVE ADJU DICATED THE ISSUES ON MERITS. LD. COUNSEL FOR THE ASSESSEE POINTED OUT TO US THAT NO NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE AND DUE TO THI S REASON NO ONE ITA NOS. 438 439/DEL/11 ASSTT. Y EAR 2006- 07 3 COULD APPEAR BEFORE THE LD. CIT(A). ON DUE CONSIDER ATION OF THE FACTS AND CIRCUMSTANCES WE SET ASIDE THE ORDERS OF LD. C IT(A) RESTORE THESE ISSUES TO THE FILE OF LD. FIRST APPELLATE AUTHORITY FOR READJUDICATION. WE DIRECT THE ASSESSEE TO APPEAR BEFORE LD. CIT(A) WIT HIN TWO MONTHS FROM THE DATE OF SERVICE OF THIS ORDER UPON THE ASSESSEE . THE ASSESSEE SHALL FILE AN APPLICATION BEFORE LD. CIT(A) FOR TAKING U P THE PROCEEDING WHICH WOULD ELIMINATE THE GRIEVANCE OF ASSESSEE OF NOT SE RVING OF NOTICE UPON IT. THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STA TISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH MARCH 2011. SD/- [B.C. MEENA] [RAJPAL YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29.3.2011 VEENA COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT