Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
 
 
 
 
Popular Search: empanelment :: VAT Audit :: cpt :: due date for vat payment :: TAX RATES - GOODS TAXABLE @ 4% :: Central Excise rule to resale the machines to a new company :: ACCOUNTING STANDARD :: list of goods taxed at 4% :: form 3cd :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: articles on VAT and GST in India :: ARTICLES ON INPUT TAX CREDIT IN VAT :: ACCOUNTING STANDARDS :: VAT RATES :: TDS
 
 
From the Courts »
 Commissioner Of Income Tax, Delhi Vs. M/s. Maruti Udyog Ltd
 Pr. Commissioner Of Income Tax - 6 Vs. M/s. Mohan Export India Private Limited
 Principal Commissioner Of Income Tax-7 Vs. Oriental International Co. Pvt. Ltd.
 Pr. Commissioner Of Income Tax-2 Vs. British Motor Car Co.(1934) Ltd
  Vidyadayani Shiksha Samiti vs. CIT (ITAT Delhi)
 Halcrow Consulting India Pvt. Ltd vs. DCIT (ITAT Delhi)
 ACIT vs. TRN Energy Pvt. Ltd (ITAT Delhi)
 Aditya Chemicals Ltd vs. ITO (ITAT Delhi)
 Gayatri Aggarwal Vs. Income Tax Commissioner & Ors.
 Paradigm Geophysical Pvt. Ltd. Vs. Commissioner Of Income Tax (International Taxation)-3, New Delhi
 Download Companies (Amendment) Act, 2017

Hari Kishan Singhal,A-86/87, Ashok Vihar,Bunkar Colony, Phase-IV,Delhi. Vs. ITO,Ward-30(3),Drum Shape Building, IP Estate, New Delhi.
November, 11th 2013
                                                                          ITA No.2496/Del/2013


                       IN THE INCOME TAX APPELLATE TRIBUNAL
                            DELHI BENCHES : C : NEW DELHI

              BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER
                                     AND
                      SHRI A.D. JAIN, JUDICIAL MEMBER

                                  ITA No.2496/Del/2013
                                Assessment Year : 2009-10


Hari Kishan Singhal,                       Vs.        ITO,
A-86/87, Ashok Vihar,                                 Ward-30(3),
Bunkar Colony, Phase-IV,                              Drum Shape Building, IP Estate,
Delhi.                                                New Delhi.

PAN : ABHPS8536M

     (Appellant)                                        (Respondent)


                   Assessee By               :       None
                   Department By             :       None


                                          ORDER



PER A.D. JAIN, JUDICIAL MEMBER:

        This is an appeal filed by the assessee against the order passed by the CIT (A)-
XXV, New Delhi, dated 02.11.2012, taking the ground inter alia that the ld. CIT (A) has
failed to appreciate that the impugned assessment order passed by the learned
Assessing Officer is against the principles of natural justice and has been passed
without affording reasonable opportunity of being heard.




2.      In this case, it is seen that the ld. CIT (A) passed an ex parte order confirming the
order of the A.O., as the notices of hearing sent on 21.05.2012 and 22.08.2012 to the
address available with the CIT (A), i.e., 51, Gali Raja Kedar Nath, Chawri Bazar, New
Delhi ­ 110 006, were returned by the Postal Authorities with the remarks `left without


                                                 1
                                                                            ITA No.2496/Del/2013


address.' It is also seen that the ld. CIT (A) has not effected any substituted service of
notice.

3.        In view of the above, in the interest of justice, we deem it appropriate to restore
the appeal to the file of CIT (A) with the directions that the appeal be decided afresh on
merit on affording opportunity of being heard to the parties. The notice to the assessee
may be sent to his new address as provided to us, i.e., Hari Kishan Singhal, A-86/87,
Ashok Vihar, Bunkar Colony, Phase-IV, Delhi.




4.        In the result, the appeal is allowed for statistical purposes only.

          The Order pronounced in the open Court on 07.11.2013.

                 Sd/-                                                      Sd/-

       [S.V. MEHROTRA]                                                   [A.D. JAIN]
     ACCOUNTANT MEMBER                                               JUDICIAL MEMBER


Dated, 07th November, 2013.

dk

Copy forwarded to:

     1.   Appellant
     2.   Respondent
     3.   CIT
     4.   CIT (A)
     5.   DR, ITAT

                                                                       AR, ITAT, NEW DELHI.




                                                 2

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - We Bring IT. Offshore software outsourcing company. We use Global Delivery Model (GDM) and believe in Follow The Sun principle

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions