Sh. Gurinder Singh, Delhi v. ITO, New Delhi

ITA 6455/DEL/2015 | 2010-2011
Pronouncement Date: 28-09-2016 | Result: Partly Allowed

Appeal Details

RSA Number 645520114 RSA 2015
Assessee PAN DQEPS6485N
Bench Delhi
Appeal Number ITA 6455/DEL/2015
Duration Of Justice 9 month(s) 24 day(s)
Appellant Sh. Gurinder Singh, Delhi
Respondent ITO, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 28-09-2016
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted SMC 3
Tribunal Order Date 28-09-2016
Date Of Final Hearing 29-08-2016
Next Hearing Date 29-08-2016
Assessment Year 2010-2011
Appeal Filed On 04-12-2015
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 3 NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER ITA NO. 6455 /DEL/201 5 AY: 20 10 - 11 SHRI GURINDER SINGH VS. ITO WARD 26(4) PROP. M/S SUPER ENTERPRISES NEW DELHI WZ 9 GALI NO.18 KRISHNA PARK EXTN. DELHI 110 018 PAN: DQEPS 6485 N (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. ANIL SHARMA SR.D.R ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LD.CIT( APPEALS ) - 15 NEW DELHI DT. 17.09.2015 PERTAINING TO THE A.Y. 2010 - 11. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE REPEATED NOTICE BY R.P.A.D. I DISPOSE OF THE CASE EX PARTE ON MERITS QUA THE ASSESSEE AFTER HEARING SHRI ANIL SHARMA LD. SR. D.R. 3. IN THIS CASE THE LD.CIT(A) HAS NOT DISPOSED OF THE APPEAL ON MERITS. HE HAS DISMISSED THE CASE FOR NON PROSECUTION. THIS IS NOT PERMITTED IN LAW. I ALSO FIND THAT THE ASSESSING OFFICER (A.O.) HAS PASSED AN EX PARTE ORDER. 2 3.1. THOUGH THE ASSESSEE HAS BEEN NEGLIGENT AND NON COOPERATIVE I DEEM IT FIT AND PROPER TO SET ASI DE THE ISSUE TO THE FILE OF THE A.O. FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE A.O. EITHER IN PERSON OR THROUGH AN AUTHORIZED REPRESENTATIVE ON 24 TH OCTOBER 2016 TAKE NOTICE AND COOPERATE IN THE IMPLEME NTATION OF THE PROCEEDINGS. T HE APPEAL IS SET ASIDE TO THE FILE OF THE A.O. 4. IN THE RESULT THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 8 T H SEPTEMBER 2016. S D / - (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 2 8 T H SEPTEMBER 2016 M ANGA 3 COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ITAT - TRUE COPY - BY ORDER ASSISTANT REGISTRAR ITAT DELHI BENCHES NEW DELHI