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
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),
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,
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.
(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,
/ (Dy./Asstt. Registrar)
, / ITAT, Mumbai