DCIT, NEW DELHI vs. M/S. CLIMAX OVERSEAS PVT. LTD., GURGAON

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ITA 109/DEL/2015Status: DisposedITAT Delhi02 March 2020AY 2009-102 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal as the grounds of appeal were not provided despite multiple opportunities. The Revenue was granted liberty to approach the Tribunal again after rectifying the defect.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2009-10. The ITAT repeatedly directed the Revenue to provide the grounds of appeal, which were missing from the records.

What were the issues?

The primary issue was the non-compliance by the Revenue in furnishing the grounds of appeal to the Tribunal and the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘A’ BENCH,

Before: SHRI H. S. SIDHUSHRI N.K. BILLAIYA

For Appellant: Shri Rakesh Kr. Khiwani, C.A
Hearing: 02.03.2020Pronounced: 02.03.2020

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the Revenue is preferred against the order of the Commissioner of Income Tax (Appeals)-VI, New Delhi dated 27.10.2014 pertaining to the Assessment Year 2009-10.

2.

On 18.03.2019, the Bench directed the DR to provide the copy of the grounds of appal as the same is not available in our records nor with the AR of the assessee. On 26.02.2020, the Bench once again directed the DR to rectify the defect and furnish the copy of the grounds of appeal.

3.

The grounds of appeal have not been provided neither to the Bench nor to the AR of the assessee therefore, we are left with no choice but to dismiss this appeal of the Revenue. However, the revenue is at liberty to approach the Tribunal after rectifying the defect as per the provisions of law.

4.

In the result, appeal of the Revenue is dismissed. The order is pronounced in the open court on 02.03.2020.

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