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

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.

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.

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.

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