Latest Expert Exchange Queries
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) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
Popular Search: ACCOUNTING STANDARDS :: ARTICLES ON INPUT TAX CREDIT IN VAT :: due date for vat payment :: TDS :: articles on VAT and GST in India :: empanelment :: TAX RATES - GOODS TAXABLE @ 4% :: cpt :: Central Excise rule to resale the machines to a new company :: ACCOUNTING STANDARD :: form 3cd :: VAT RATES :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: list of goods taxed at 4% :: VAT Audit
« From the Courts »
  Dr. Gautam Sen vs. CCIT (Bombay High Court)
 Dr. Gautam Sen vs. CCIT (Bombay High Court)
 DCIT vs. Shivshankar R. Sharma (ITAT Mumbai)
 ACIT vs. Jawaharlal Agicha (ITAT Mumbai)
 CIT vs. M/s. D. Chetan & Co (Bombay High Court)
 Makes further amendments to Notification no. 157/90-Customs dated 28th March, 1990 regarding temporary admission under the ATA Carnet
 Appointment of Common Adjudicating Authority by DGRI - 2/2016-Customs
 ransfers Of Hon’ble Members Of The ITAT (September 2016)
 M. G. Contractors Pvt. Ltd vs. DCIT (ITAT Delhi)
 Haryana State Road & Bridges Development Corporation Ltd vs. CIT (P&H High Court)
 Dharamshibhai Sonani vs. DCIT (ITAT Ahmedabad)

M/s Astha Studio Pvt. Ltd. C-95, South Extn., Part-II New Delhi-110049 Vs. Income Tax Officer, Ward-2(2), New Delhi
August, 06th 2015
              DELHI BENCH `SMC-2', NEW DELHI
                    Before Sh. N. K. Saini, AM
            ITA No. 778/Del/2015 : Asstt. Year : 2011-12
M/s Astha Studio Pvt. Ltd.         Vs Income Tax Officer,
C-95, South Extn., Part-II            Ward-2(2),
New Delhi-110049                      New Delhi
(APPELLANT)                           (RESPONDENT)
            Assessee by : None
            Revenue by : Sh. J. P. Citandraker, Sr. DR

Date of Hearing : 20.07.2015      Date of Pronouncement : 05.08.2015

      This is an appeal by the assessee against the order dated
12.11.2014 of ld. CIT(A)-V, New Delhi.

2.    During the course of hearing nobody was present on
behalf of the assessee, therefore, the appeal is decided ex-parte
after hearing the ld. DR, on merit.

3.    Following grounds have been raised in this appeal:

     "1. The order of the learned CIT(A) is bad in law and on the
     facts of the case.

     2. That the assessee has been regularly appearing before the
     learned appellate authorities on the fixed or adjourned dates.
                                     2                  ITA No.1014/Del/2015
                                                            Dilbag Singh

     3. That the last fixed date was 5.11.2014 and on the said date
     an adjournment application was made and the appeal was
     adjourned to 17.11.2014 on the letter itself.

     4. That the assessee appeared on 17.11.2014 for the hearing
     and was told that the case has been decided ex-parte because
     no recording of adjournment was made in the order sheet on

     5. That without prejudice to ground nos. 1 to 4 it may be stated
     the disallowance of TDS of Rs.10,80,000/- unjust and

     6. That the treatment of membership fee of Rs.1,10,300/- as
     capital expenditure instead of revenue expenditure is uncalled

     7. That the assessee craves leaves to add, amend, or withdraw
     any ground of appeal at the time of or before the hearing of

4.    From the above grounds it appears that the assessee is aggrieved
against the ex-parte order passed by the ld. CIT(A).

5.    Facts of the case in brief are that the assessee e-filed return of
income on 19.09.2011, declaring Nil income. However, the assessee had
paid tax u/s 115JB on book profits of Rs. 7,77,098/-. Later on, the case
was selected for scrutiny, the AO framed the assessment at an income of
Rs. 10,55,182/- and after allowing the brought forward business loss &
unabsorbed depreciation, the net taxable income was determined at Nil.
The AO also rejected the claim of TDS of Rs. 10,80,000/-.
                                    3                  ITA No.1014/Del/2015
                                                           Dilbag Singh

6.    Being aggrieved the assessee carried the matter to the ld. CIT(A)
who decided the appeal ex-parte by observing in para 3 of the impugned
order as under:
     "3. The appeal was first fixed for hearing by issue of notice
     dated 07.07.2014, fixing the date of hearing as 21.07.2014. On
     the said date, an adjournment application was filed,
     requesting for adjournment. Accordingly, the case was
     adjourned for 04.08.2014. However, again on 04.08.2014,
     further adjournment was sought, which request of the
     appellant was acceded to and the next hearing was fixed for
     21.08.2014. But once again on 21.08.2014, another
     adjournment was requested for, which was allowed upto
     23.09.2014. On 23.09.2014 neither anybody attended nor was
     any adjournment application received. The appeal was again
     fixed for hearing as per the following notices:

     S. Date of notice    Date fixed    for Remarks
     No.                  hearing
     1. 25.09.2014        09.10.2014        Adjourned to 27.10.2014
                                            on    request.     None
                                            appeared on 27.10.2014
     2.   28.10.2014      05.11.2014        None attended

7.    During the course of hearing, the ld. DR supported the order of the
AO and further submitted that since the assessee did not co-operate the
ld. CIT(A) had no alternative except to decide the case ex-parte.

8.    I have considered the submissions of the ld. DR and carefully gone
through the material available on the record. In the present case, it is
noticed that the ld. CIT(A) although mentioned that notice of hearing for
                                       4                  ITA No.1014/Del/2015
                                                              Dilbag Singh

05.11.2014 was issued on 28.10.2014, however, it is not brought on
record as to whether the said notice was served upon the assessee. It is
well settled that nobody should be condemned unheard as per the maxim
"audi alteram partem". In the present case, since the ld. CIT(A)
decided the appeal ex-parte without bringing on record that the notice
of hearing was served upon the assessee, I deem it appropriate to set
aside the impugned order and restore the same to the file of the ld.
CIT(A) to be adjudicated afresh in accordance with law after
providing due and reasonable opportunity of being heard to the

9.       In the result, the appeal of the assessee is allowed for statistical
 (Order Pronounced in the Court on 05/08/2015)

                                               (N. K. Saini)
                                           ACCOUNTANT MEMBER
Dated: 05/08/2015
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
                                                    ASSISTANT REGISTRAR
Home | About Us | Terms and Conditions | Contact Us
Copyright 2016 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Enterprise Resource Planning Solutions ERP Solutions Enterprise Resource Planning Software Solutions ERP Software Solutions Supply Chain Management Solutions SCM Solutions Supply Chain Management Software Solutions SCM Software Solutions Enterprise Resource Planning Solutions India ERP Solutions India Enterprise Resource Planning Software Solutions India ERP Software Solutions India Supply Chain Management Solutions India SCM Solutions India Supply Chain Management Software Solutions India SCM Software Solutions India

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