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: ACCOUNTING STANDARDS :: VAT Audit :: list of goods taxed at 4% :: TDS :: TAX RATES - GOODS TAXABLE @ 4% :: ARTICLES ON INPUT TAX CREDIT IN VAT :: due date for vat payment :: form 3cd :: ACCOUNTING STANDARD :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: VAT RATES :: empanelment :: articles on VAT and GST in India :: cpt :: Central Excise rule to resale the machines to a new company
 
 
From the Courts »
 M/s Fiberfill Engineers Vs. Deputy Commissioner Of Income Tax
 Commissioner Of Income Tax, Del Vs. Mrs. Tara Sinha
 Unitech Wireless (Tamil Nadu) Pvt. Ltd. Vs. Principal Commissioner Of Income Tax, New Delhi & Ors.
 Pr. Commissioner Of Income Tax – 3 Vs. Delhi State Industrial Infrastructure Development Corp. Ltd.
 CIT vs. D. K. Garg (Delhi High Court)
 The Citizens Cooperative Society Ltd vs. ACIT (Supreme Court)
 Digipro Import & Export Pvt. Ltd vs. UOI (Delhi High Court)
  CIT vs. Hindustan Petroleum Corporation Ltd (Supreme Court)
  DCIT vs. Hita Land Private Limited (ITAT Mumbai)
 GTC Industries Limited vs. ACIT (ITAT Mumbai) (Special Bench)
 Premlata Purshottam Paldiwal vs. CIT (Bombay High Court)

Pelican Investments Private Limited, Santos House, Sahar Village, Road No. 3, Vile Parle (East), Mumbai 400 099. Vs. Income Tax Officer-9(2)(4), 3rd Floor, Aayakar Bhavan, Mumbai.
March, 04th 2015
                        "J"                       

IN THE INCOME TAX APPELLATE TRIBUNAL "J"               BENCH,    MUMBAI
            BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER
           AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER

                    ./I.T.A. No.1897 /Mum/2011
              (     /      Assessment Year : 2007-2008

Pelican Investments                 /          Income Tax Officer-
Private Limited,                               9(2)(4),
                                    Vs.
Santos House,                                  3 r d Floor,
Sahar Village, Road No. 3,                     Aayakar Bhavan,
Vile Parle (East),                             Mumbai.
Mumbai ­ 400 099.
      . / PAN : AAACP7857 K
  ( /Appellant)        ..                        (    / Respondent)

      Appellant by                  None
      Respondent by :               Shri Akhilendra yadav
          / Date of Hearing                       : 03-03-2015
         /Date of Pronouncement : 03-03-2015
                                     [

                              / O R D E R
PER R.C. SHARMA, A.M.                      :

        This is an appeal filed by the assessee is directed against the ex-parte
order passed by the ld. CIT(A) -20, Mumbai dated 06-12-2010 for the A.Y.
2007-08 in the matter of order passed u/s 143(3) of the Income Tax Act,
1961.

2.      At the time of hearing, nobody from assessee's side has appeared
instead of giving notices to the assessee. The Bench, therefore decided to
dispose of the appeal after hearing the ld. D.R. and considering the material
placed on record.
                                     2         ITA 1897/M/11






3.     We find that the ld. CIT(A) dismissed the assessee's appeal on the
ground of non-appearance of the assessee on the dates fixed for hearing.
However, the ld. CIT(A) has not passed his order on merits. As per the
grounds of appeal filed before the ld. CIT(A), we find that one of the issues
was already decided in favour of the assessee in A.Y. 2003-04 by the ld.
CIT(A), which has been upheld by the Tribunal.

4.     As per the provisions of section 250(6) of the Act, the order of the CIT(A)
disposing of the appeal filed by the assessee shall be in writing and shall state
the points for determination, the decision thereon and the reasons for the
decision. In the instant case, the ld. CIT(A) has not passed any order on
merits and accordingly the same is not in conformity with the provisions of
section 250(6) of the I.T. Act. We, accordingly, set aside the impugned order of
ld. CIT(A) and in the interest of justice, restore the matter back to the file of
ld. CIT(A) for deciding the issue afresh on merits. We direct accordingly.




5.     In the result, appeal of the assessee is allowed for statistical purpose.

       Order pronounced in the open court on 3rd March, 2015.

                                       03-03-3015    



            Sd/-                                           sd/-
       (I.P. BANSAL)                              (R.C. SHARMA)
     JUDICIAL MEMBER                           ACCOUNTANT MEMBER
  Mumbai;            Dated        03-03-2015
                                      [



. ../ RK , Sr. PS
                                            3     ITA 1897/M/11




              /Copy of the Order forwarded to :
1.    / The Appellant
2.     / The Respondent.
3.     () / The CIT(A) ­20,, Mumbai
4.      / CIT ­-9, Mumbai
5.           ,     ,  / DR, ITAT, Mumbai J Bench

6.     / Guard file.
                                                                    / BY ORDER,

                            //True Copy//
                                                      /  (Dy./Asstt.   Registrar)
                                                          ,  / ITAT, Mumbai

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 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