Income Tax Appellate Tribunal - Delhi
Layman Samajik Sansthan, Uttar Pradesh vs Assessee on 17 February, 2016
1 ITA NO. 2388/DEL/2014
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'A' SMC NEW DELHI
BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER
AND
MS. SUCHITRA KAMBLE, JUDICIAL MEMBER
I.T.A .No.-2388/DEL/2014
(ASSESSMENT YEAR-2005-06)
Layman Samajik Sansthan vs ITO
c/o. Ashok Sharma, Advocate, Chandausi
547, Shakti Nagar, Chandausi
Uttar Pradesh (RESPONDENT)
AAATL3803G
(APPELLANT)
Appellant by None
Respondent by T. Vasanthan, DR
Date of Hearing 09.02.2016
Date of Pronouncement 17.02.2016
ORDER
PER SUCHITRA KAMBLE, JM
This appeal is filed against the order dated 19/3/2013 passed by CIT(A)'s Bareilly Camp at Muradabad.
2. We have perused all the records. During the course of hearing the assessee/AR was not present but from the assessment order & CIT(A)'s order, it can be seen that the assessee did not appeared before the CIT(A). Thus, there was no opportunity granted to the assessee. In view of this, the CIT(A) is directed to decide the issue on merit provided the assessee appears before the CIT(A).
2 ITA NO. 2388/DEL/20143. In result, the appeal is partly allowed for statistical purpose.
The order is pronounced in the open court on 17th of February 2016.
Sd/- Sd/-
( S. V. MEHROTRA) (SUCHITRA KAMBLE)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 17/02/2016
*R. Naheed*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT ASSISTANT REGISTRAR
ITAT NEW DELHI
Date
1. Draft dictated on PS
09.02.2016
2. Draft placed before author 10.02.2016 PS
3. Draft proposed & placed before .02.2016 JM/AM
the second member
4. Draft discussed/approved by .02.2016 JM/AM
Second Member.
5. Approved Draft comes to the 18.02.2016 PS/PS
Sr.PS/PS
6. Kept for pronouncement on .02.2016 PS
3 ITA NO. 2388/DEL/2014
7. File sent to the Bench Clerk PS
18.02.2016
8. Date on which file goes to the AR
9. Date on which file goes to the Head Clerk.
10. Date of dispatch of Order.