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M/s Garima Credit & Holding P.Ltd. 155A, Cariappa Marg, Sainik Farms New Delhi 110 062 vs. ITO, Ward 12(1) New Delhi
December, 14th 2012
                    DELHI BENCHES : "C" NEW DELHI

                        SHRI I.C.SUDHIR, JM

                            ITA no. 5245/Del/2012
                           Assessment Year : 2006-07

M/s Garima Credit & Holding P.Ltd.             vs.      ITO, Ward 12(1)
155A, Cariappa Marg, Sainik Farms                       New Delhi
New Delhi 110 062
 (Appellant)                                              (Respondent)

                             Appellant by:- None
                    Respondent by:- Sh.Satpal Singh, Sr.D.R.



        This is an appeal filed by the assessee directed against the order of

the Ld.CIT(A)-XV, New Delhi dated 16.11.2010 pertaining to Assessment

Year 2006-07.

2.      None appeared on behalf of the assessee despite issual of notice.

There     is   no    petition   seeking   adjournment     either.   Under   the

circumstances we dispose of the case ex parte on merits after hearing the


3.      We have heard Mr.Satpal Singh, Sr.D.R. on behalf of the Revenue.

4.      The First Appellate Authority in this case has dismissed the appeal

for non-prosecution. He should have disposed off the appeal on merits.
For this reason, we set aside the matter to the file of the First Appellate

Authority for fresh adjudication in accordance with law.

5.    In the result appeal filed by the assessee is treated as allowed for

statistical purposes.

      Order pronounced in the Open Court on 12th December,2012.

                  Sd/-                                 Sd/-
            (I.C.SUDHIR)                      (J.SUDHAKAR REDDY)
         JUDICIAL MEMBER                     ACCOUNTANT MEMBER

Dated: the 12th December, 2012


Copy of the Order forwarded to:
  1. Appellant; 2.Respondent; 3.CIT; 4.CIT(A); 5.DR; 6.Guard File

                                                            By Order

                                                           Dy. Registrar
1.   Date of Dictation:
2.   Draft placed before the Author on:
3.   Draft proposed and placed before Second Member on:
4.   Draft discussed/approved by the Second Member on:
5.   Approved draft came to Sr.P.S. on:
6.   Date of Pronouncement :
7.   File sent to Bench Clerk on :
8.   Date on which file given to Head Clerk on:
9.   Date of dispatching the Order on:
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