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.
        (PAN AAACH2447K)
              (Appellant)                                    (Respondent)


                        Appellant by   :Shri M.P. Rastogi, Advocate
                        Respondent     :Shri Satpal Singh, Sr. DR


                              ORDER

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

follows :-







3.1.    The assesee in this case has demonstrated that it was prevented sufficient

cause from appearing before the first appellate authority.
                                                            ITA. Nos.3162,3163/Del/2013
                                              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withdrawn the appeal.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.


          sd/-                                     sd/-
          (A.T. VARKEY)                         (J.SUDHAKAR REDDY)
        JUDICIAL MEMBER                       ACCOUNTANT MEMBER


 Dated:            6th January, 2015
`veena'
Copy of the Order forwarded to:
1.    Appellant
2.    Respondent
3.    CIT
4.    CIT(A)
5.    DR
6.    Guard File

                                                              By Order


                                                              Deputy Registrar




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