Appeal Details
| RSA Number | 583920114 RSA 2010 |
|---|---|
| Assessee PAN | AAEFC8634J |
| Bench | Delhi |
| Appeal Number | ITA 5839/DEL/2010 |
| Duration Of Justice | 2 month(s) 2 day(s) |
| Appellant | Universal Marketing Consultancy, New Delhi |
| Respondent | ITO, New Delhi |
| Appeal Type | Income Tax Appeal |
| Pronouncement Date | 24-02-2011 |
| Appeal Filed By | Assessee |
| Order Result | Allowed |
| Bench Allotted | H |
| Tribunal Order Date | 24-02-2011 |
| Assessment Year | 2007-2008 |
| Appeal Filed On | 22-12-2010 |
| Judgment Text |
ITA NO. 5839/DEL/2010 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H NEW DELHI BEFORE SHRI RAJPAL YADAV JUDICIAL MEMBER AND SHRI SHAMIM YAHYA ACCOUNTANT MEMBER I.T.A. NO. 5839/DEL/2010 A.Y. : 2007-08 M/S UNIVERSAL MARKETING CONSULTANCY B-31 1 ST FLOOR LANE-2 OKHLA VIHAR NEW DELHI 25 (PAN/GIR: AAEFC8634J) VS. INCOME TAX OFFICER WARD 22(2) NEW DELHI (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : SH. NAVIN GUPTA ADV. DEPARTMENT BY : MS. SRUJANI MOHANTY SR. D.R. ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE LD. COMMISSIONER OF INCOME TAX (APPEALS)S ORDER DATED 2 6.10.2010 PERTAINING TO ASSESSMENT YEAR 2007-08. 2. THE FIRST ISSUE RAISED IS THAT LD. COMMISSIONER OF INCOME TAX (APPEALS) ERRED IN DISMISSING THE APPEAL EXPARTE A LTHOUGH THE COUNSEL OF THE APPELLANT DULY APPEARED BEFORE HIM ON THE D ATE OF HEARING I.E. 22.10.2010 BUT LD. COMMISSIONER OF INCOME TAX (APPEA LS) DID NOT PROVIDE HIM AN OPPORTUNITY OF HEARING. ITA NO. 5839/DEL/2010 2 3. THE ASSESSMENT IN THIS CASE WAS FRAMED U/S 143( 3) OF THE IT ACT. THE INCOME RETURNED WAS ` 63150/-. ASSESSING OFFIC ER MADE THE SEVERAL ADDITIONS AND COMPUTED THE TOTAL TAXABLE INC OME AT ` 54 54 997/-. 4. AGAINST THIS ORDER THE ASSESSEE APPEALED BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEALS). LD. COMMISSIONE R OF INCOME TAX (APPEALS) NOTED THAT SEVERAL NOTICES WERE ISSUE D BUT NOBODY APPEARED. HE PROCEEDED TO DISMISS THE APPEAL FOR NON -PROSECUTION. 5. AGAINST THIS ORDER THE ASSESSEE IS IN APPEAL BEF ORE US. 6. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORDS. WE FIND THAT IT IS THE CONTENTION OF THE ASSESSEE THAT PROPER OPPORTUNITY FOR HEARING WAS NOT GIVEN BY THE LD. CO MMISSIONER OF INCOME TAX (APPEALS). WE ALSO NOTE THAT LD. COMMISSI ONER OF INCOME TAX (APPEALS) HAS NOT PASSED ORDER ON THE MERITS OF THE CASE. IN OUR CONSIDERED OPINION INTEREST OF JUSTICE WILL BE SER VED IF THE ISSUE IS REMITTED TO THE FILES OF THE LD. COMMISSIONER OF INCO ME TAX (APPEALS). THE LD. COMMISSIONER OF INCOME TAX (APPEALS) SHALL C ONSIDER THE ISSUE AFRESH AND PASS A SPEAKING ORDER ON THE MERITS OF T HE CASE AFTER GIVING PROPER OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. ITA NO. 5839/DEL/2010 3 7. SINCE WE HAVE REMITTED THE ISSUE ON THE PRELIMINAR Y GROUND HENCE OTHER ITEMS ON MERITS ARE NOT BEING ADJUDICA TED. 8. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24/2/2011 UP ON CONCLUSION OF HEARING. SD/ SD/ SD/ SD/- -- - SD/ SD/ SD/ SD/- -- - [RAJPAL YADAV] [RAJPAL YADAV] [RAJPAL YADAV] [RAJPAL YADAV] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 24/2/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT DELHI BENCHES
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