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: Central Excise rule to resale the machines to a new company :: ARTICLES ON INPUT TAX CREDIT IN VAT :: VAT RATES :: ACCOUNTING STANDARD :: TAX RATES - GOODS TAXABLE @ 4% :: empanelment :: due date for vat payment :: cpt :: VAT Audit :: ACCOUNTING STANDARDS :: form 3cd :: articles on VAT and GST in India :: TDS :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: list of goods taxed at 4%
 
 
From the Courts »
 M/s Ess Distribution (Mauritius) S.N.C.Et Compagnie Vs. Assistant Commissioner Of Income Tax, Circle -1(2)(2) International Taxation, New Delhi
 Commissioner Of Income Tax (Ltu) Vs. ESPN Software India Ltd.
 Bses Rajdhani Power Ltd. Vs. Principal Commissioner Of Income Tax,
 ITO vs. Gymkhana Club (ITAT Chandigarh)
 SRD Nutrients Private Limited vs. CCE (Supreme Court)
 The Commissioner Of Income Tax-Exemption Vs. The Fertilizers Association Of India
 The Pr. Commissioner Of Income Tax-Central-1 Vs. Sameer Gupta
 Msd Pharmaceuticals (P)ltd. Vs. Additional Commissioner Of Income Tax & Anr.
 The Chamber Of Tax Consultants vs. UOI (Delhi High Court)
 M/s Ess Distribution (Mauritius) S.N.C.Et Compagnie Vs. Assistant Commissioner Of Income Tax, Circle-1(2)(2) International Taxation, New Delhi
 M/s Ess Advertising (Mauritius) S.N.C.Et Compagnie (Earlier Known As M/s Espan Star Sports Mauritius Vs. Assistant Commissioner Of Income Tax, Circle-1(2)(2) International Taxation, New Delhi

Yogesh Pandit & Co.,C/o Maqsood A. Adam, Advocate,09, Zila Parishad Market, 1st floor,Court Road, Kala Aam,Buland Shahr (UP) 201 301 vs. ITO, Ward-2,Buland Shahr (UP)-2013001
July, 25th 2012
                                                                 I.T.A. NO. 19/DEL/2012


                  IN THE INCOME TAX APPELATE TRIBUNAL

                       DELHI BENCH "SMC": NEW DELHI

          BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER

                             ITA No. 19/Del/2012
                                A.Y. : 2001-02

Yogesh Pandit & Co.,                           vs.    ITO, Ward-2,
C/o Maqsood A. Adam, Advocate,                        Buland Shahr (UP)-2013001
09, Zila Parishad Market, 1st floor,
Court Road, Kala Aam,
Buland Shahr (UP) ­ 201 301
(PAN : AAAFY3929L)

(Appellant)                                                (Respondent)
                   Assessee by         :       None
                   Department by       :       Dr. B.R.R. Kumar, Sr. D.R.
                                       ORDER
      This appeal by the Assessee is directed against the order of the
Ld. Commissioner of Income Tax (Appeals), Meerut dated 17.3.2009
pertaining to assessment year 2001-02.

2.    In this case total taxable income was computed by the Assessing
Officer at ` 1,18,760/-.




3.    Upon assessee's appeal Ld. Commissioner of Income Tax (A)
noted that there was 45 days in filing the                appeal before the Ld.
Commissioner of Income Tax (A). Assessee in this regard also
submitted     a medical certificate            before the Ld. Commissioner of
Income Tax (A).       However, Ld. Commissioner of Income Tax (A) has
not accepted the medical certificate and he opined that 45 days is not
required for rest due to typhoid fever.              Hence, Ld. Commissioner of
Income Tax (A) dismissed the assessee's appeal.

4.    Against the above order the assessee is in appeal before me.

                                           1
                                                               I.T.A. NO. 19/DEL/2012


5.     I have heard the Ld. Departmental Representative and perused
the records.       None appeared on behalf of the assessee. However, in
my considered opinion, the matter may be disposed of by hearing the
Ld. Departmental Representative and perusing the records.                   I have
carefully considered the records, in my considered opinion, there was
a    reasonable     cause for    not   filing   the   appeal   before    the    Ld.
Commissioner of Income Tax (A) in time.                 Hence, I condone the
appeal of the assessee and remit back the issue to the file of the Ld.
Commissioner of Income Tax (A). The Ld. Commissioner of Income Tax
(A) shall adjudicate the matter on merits and decide accordingly.
Needless to add that the assessee should be given adequate
opportunity of being heard.




6.     In the result, the appeal filed by the assessee stands allowed for
statistical purposes.
        Order pronounced in the open court               on 23/7/2012, upon
conclusion of hearing.
                                                               SD/-

                                                         [SHAMIM YAHYA]
                                                      ACCOUNTANT MEMBER
Date: 23/7/2012
SRBhatnagar
Copy forwarded to: -
1.     Appellant    2.   Respondent    3.   CIT   4.CIT (A)    5.     DR, ITAT
                                TRUE COPY                      By Order,

                                       Assistant Registrar, ITAT, Delhi Benches




                                        2
 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
System Testing Solution Manual Software Testing Solutions Automation Software Testing Solutions System Workflow Testing System Manual Testing

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