M/s. HFCL Satellite Communications Ltd. 8, Commercial Complex, Masjid Moth, Greater Kailash Part-II, New Delhi 110 048. Vs. Deputy Commissioner of Income Tax, Central Circle-1, New Delhi
January, 07th 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES : "C" NEW DELHI
BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER
AND SHRI A.T. VARKEY , JUDICIAL MEMBER
ITA Nos. 3162,3163/Del/2013
Asstt. Years 2003-04, 2005-06
M/s. HFCL Satellite Communications Ltd. vs. Deputy Commissioner of
8, Commercial Complex, Masjid Moth, Income Tax, Central Circle-1,
Greater Kailash Part-II, New Delhi
New Delhi 110 048.
Appellant by :Shri M.P. Rastogi, Advocate
Respondent :Shri Satpal Singh, Sr. DR
PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER
This is an appeal filed by the Ld. CIT (A) X dated 12.3.2013 for the
assessment year 2003-04.
2. We have heard Shri M.P. Rastogi, Ld. Counsel for the assesee and Shri Satpal
Singh, Ld. SR. DR.
3. On a careful consideration of the facts and circumstances of the case and a
perusal of the papers on record and the orders of the authorities below, we hold as
3.1. The assesee in this case has demonstrated that it was prevented sufficient
cause from appearing before the first appellate authority.
M/s. HFCL Satellite Communication Ltd. vs. DCIT
4. The first appellate authority should have disposed off the case on merit
instead of dismissing the appeal as infructuous. We do not understand how the first
appellate authority came to the conclusion that the assessee has affectively
withdrawn the appeal. Thus, we set aside the impugned order of the Ld. CIT(A) and
restore the matter to the file of the first appeal authority for fresh adjudication in
accordance with law.
5. In the result the appeals of the assesee are allowed for statistical purposes.
Order pronounced in the Open Court on 6th January,2015.
(A.T. VARKEY) (J.SUDHAKAR REDDY)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 6th January, 2015
Copy of the Order forwarded to:
6. Guard File