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: TAX RATES - GOODS TAXABLE @ 4% :: VAT RATES :: cpt :: Central Excise rule to resale the machines to a new company :: due date for vat payment :: form 3cd :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: ACCOUNTING STANDARD :: list of goods taxed at 4% :: empanelment :: articles on VAT and GST in India :: TDS :: VAT Audit :: ARTICLES ON INPUT TAX CREDIT IN VAT :: ACCOUNTING STANDARDS
 
 
From the Courts »
 Ultratech Cement Ltd vs. ACIT (Bombay High Court)
 Vikram Singh vs. UOI (Delhi High Court)
  CIT vs. Annamalaiar Mills (Supreme Court)
 CIT vs. Equinox Solution Pvt. Ltd (Supreme Court)
 Centaur Helicopter Services P. Ltd. Vs. Commissioner Of Income Tax
 Ashok Chawla Vs. Commissioner Of Income Tax
 NATIONAL AGRICULTURAL COOPERATIVE MARKETING FEDERATION OF INDIA LTD. Vs. COMMISSIONER OF INCOME TAX, DELHI-XI & ANR.
  CIT vs. Annamalaiar Mills (Supreme Court)
 Kalyani Barter (P) Ltd vs. ITO (ITAT Kolkata)
  Rajendra Goud Chepur vs. ITO (AP & T High Court)
  CIT vs. Annamalaiar Mills (Supreme Court)

Sunita Singh, C/o K.S. Rana, 45, 1st Floor, Saini Enclave, Delhi. Vs. ITO, Ward-25(4), New Delhi.
September, 17th 2015
         IN THE INCOME TAX APPELLATE TRIBUNAL
              DELHI BENCHES : G : NEW DELHI
     BEFORE SHRI R.S. SYAL, AM AND SHRI C.M. GARG, JM

                         ITA No.2534/Del/2013
                        Assessment Year : 2009-10

Sunita Singh,                       Vs. ITO,
C/o K.S. Rana,                          Ward-25(4),
45, 1st Floor, Saini Enclave,           New Delhi.
Delhi.

PAN: BXNPS7730Q
     (Appellant)                            (Respondent)
              Assessee By       :    Shri Anil Kumar, Gupta, FCA
              Department By     :    Smt. Rashmita Jha, ACIT
           Date of Hearing             :    15.09.2015
           Date of Pronouncement       :    16.09.2015

                                 ORDER
PER R.S. SYAL, AM:
       This appeal by the assessee is directed against the order passed by

the ld. CIT(A) on 21.2.2013 dismissing the assessee's appeal in limine

for the assessment year 2009-10.

2.      We have heard the rival submissions and perused the relevant

material on record. It is noticed that the assessment order was passed u/s
                                                            ITA No.2534/Del/2013





144 determining the total income at Rs.43,79,220/-. On an appeal by the

assessee, the ld. CIT(A) fixed this appeal for hearing on three-four

occasions. Either the assessee moved adjournment application or did not

represent the case before the ld. first appellate authority. As a result, the

ld. CIT(A) dismissed the appeal of the assessee in limine by presuming

that the assessee was not interested in the prosecution of the appeal. The

ld. CIT(A) has no power to dismiss the appel in limine. Even if the

assessee remains unrepresented, he is obliged to pass order on merits.

The ld. AR explained the reasons which led to non-appearance before

the authorities below. He undertook to give the properly co-operate if

one more opportunity is granted.          Under such circumstances, and

without going into the merits of the issue, we set aside the impugned

order and send the matter back to the file of AO for framing the

assessment afresh as per law, after allowing a reasonable opportunity of

being heard to the assessee.







                                      2
                                                                ITA No.2534/Del/2013


3.        In the result, the appeal is allowed for statistical purposes.

          The order pronounced in the open court on 16.09.2015.

            Sd/-                                          Sd/-
        [C.M. GARG]                                   [R.S. SYAL]
     JUDICIAL MEMBER                              ACCOUNTANT MEMBER

Dated, September, 2015.
dk
Copy forwarded to:
     1.   Appellant
     2.   Respondent
     3.   CIT
     4.   CIT (A)
     5.   DR, ITAT

                                                     AR, ITAT, NEW DELHI.




                                         3

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
SEO Company Search Engine Optimization Company US SEO Local SEO Company Website SEO Company Alabama SEO Company Alaska SEO Company Arizona SEO Company Arkansas SEO Company California SEO Company Colorado SEO Company Connecticut SEO Company Delawa

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