M/s Ultra Consultants (P) Ltd.,, New Delhi v. ITO, New Delhi

ITA 4431/DEL/2016 | 1999-2000
Pronouncement Date: 24-10-2016 | Result: Allowed

Appeal Details

RSA Number 443120114 RSA 2016
Assessee PAN AAACU0040P
Bench Delhi
Appeal Number ITA 4431/DEL/2016
Duration Of Justice 2 month(s) 12 day(s)
Appellant M/s Ultra Consultants (P) Ltd.,, New Delhi
Respondent ITO, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 24-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC 2
Tribunal Order Date 24-10-2016
Date Of Final Hearing 24-10-2016
Next Hearing Date 24-10-2016
Assessment Year 1999-2000
Appeal Filed On 12-08-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-II : NEW DELHI BEFORE SHRI R.S. SYAL ACCOUNTANT MEMBER ITA NO.4431/DEL/2016 ASSESSMENT YEAR : 1999-2000 ULTRA CONSULTANTS (P) LTD. A3 GREATER KAILASH PART-I NEW DELHI. PAN: AAACU0040P VS. ITO WARD 27(1) NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI YASHPAL RAWIA CA DEPARTMENT BY : SHRI F.R. MEENA SR. DR DATE OF HEARING : 24.10.2016 DATE OF PRONOUNCEMENT : 24.10.2016 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE EX PARTE ORDER PASSED BY THE CIT(A) ON 31.05.2016 UPHOLDING THE PENALTY OF RS.2 82 400/- IMPOSED BY THE AO U/S 271(1)(C) OF TH E INCOME-TAX ACT 1961 (HEREINAFTER ALSO CALLED THE ACT) IN RELATIO N TO THE ASSESSMENT YEAR 1999-2000. ITA NO.4431/DEL/2016 2 2. SHORN OF UNNECESSARY DETAILS IT IS OBSERVED THAT THE LD.CIT(A) PASSED EX PARTE ORDER UPHOLDING THE PENALTY IMPOSED U/S 271(1)(C) OF THE ACT. I AM SATISFIED WITH THE REASONS TENDERED ON BE HALF OF THE ASSESSEE FOR ITS ABSENCE DURING THE COURSE OF PROCEEDINGS BE FORE THE LD.CIT(A). ACCORDINGLY THE IMPUGNED ORDER IS SET ASIDE AND TH E MATTER IS RESTORED TO THE FILE OF CIT(A) FOR A FRESH DISPOSAL OF THE A PPEAL ON MERITS AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 24.10.201 6. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED 24 TH OCTOBER 2016. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT AR ITAT NEW DELHI.