Mayar India Ltd. Plot no. A, Basant Lok Community Vasant Vihar New Delhi Vs. JCIT (OSD) Centre Circle 6(1),C.R.Bldg. New Delhi
June, 04th 2014
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES : "E" NEW DELHI
BEFORE SHRI J.SUDHAKAR REDDY, AM AND SHRI RAJPAL YADAV, JM
ITA No: 6050/Del/2012 A.Y. : 2009-10
Mayar India Ltd. vs. JCIT (OSD)
Plot no. A, Basant Lok Community Centre Circle 6(1),C.R.Bldg.
Vasant Vihar New Delhi
PAN: AAACM 8246 P
Appellant by : Sh. Mukesh Kumar Bansal, C.A.
Respondent by: Sh. Keyur Patel, Sr.D.R.
PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER
This appeal is filed by the Assessee directed against the order of the
Ld.CIT(Appeals)-IX, New Delhi dated 6.8.2012 pertaining to the Assessment
2. We have heard Shri Mukesh Kumar Bansal, the Ld.Counsel for the
assessee and Shri Keyur Patel, Ld.Sr.D.R. on behalf of the Revenue.
3. This is an ex parte order passed by the Ld.CIT(Appeals). At page 5 of
his order para 2, it is recorded as follows:
"On 23.7.2012, Shri H.Chakraworthy, accountant appeared and
asked for adjournment and the case was adjourned to 31.8.2012.
On this date i.e. 31.8.2012 none appeared, nor any request for
adjournment was made. Submissions were filed."
The order has been passed on 6.8.2012. Hence in our opinion there is violation
of principles of natural justice. While the case was adjourned to 31st
August,2012 the order was passed on 6th August,2012.
4. In view of the above, we set aside the issue to the file of Ld.CIT(Appeals)
for a fresh adjudication in accordance with law, after affording the assessee an
adequate opportunity of being heard.
5. In the result assessee's appeal stands allowed for statistical purposes.
Order pronounced in the Open Court on 02nd June, 2014.
(RAJPAL YADAV) (J.SUDHAKAR REDDY)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: the 02nd June, 2014
Copy of the Order forwarded to: