ACIT, FARIDABAD vs. M/S. MINISOFT LTD., FARIDABAD

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ITA 4037/DEL/2010Status: DisposedITAT Delhi03 February 2016AY 1995-964 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 due to the persistent failure to produce the required records. The Tribunal noted that sufficient time had been provided for the department to gather and present the documentation.

What were the facts?

The revenue filed an appeal against the CIT(A)'s order. Despite multiple adjournments and opportunities, the revenue failed to produce the necessary assessment and CIT(A) hearing records before the Tribunal. The respondent strongly objected to further adjournments.

What were the issues?

The primary issue was the revenue's inability to furnish crucial records for the appeal hearing, leading to the dismissal of the appeal.

AI-generated summary — verify with the full judgment below

Before: SHRI J. SUDHAKAR REDDY & SMT SUCHITRA KAMBLE

Hearing: 03.02.2016Pronounced: 03.02.2016

ORDER PER SUCHITRA KAMBLE, JM

This appeal is filed by the revenue against the order dated 29/06/2010 passed by Ld. CIT (A) Faridabad.

2.

When the matter was called for hearing, the Ld. DR prayed for an adjournment for producing the assessment record as well as record of CIT (A) hearing. While going through the noting sheet/Roznama, the said assessment record as well as record of CIT(A) hearing was first called upon on 17/09/2014 and the case was adjourned on 23/02/2015 with direction to produce the same before the Tribunal. Thereafter, on 23/02/2015 the then DR again took time. The matter was adjourned to 22/06/2015. On 22/06/2015, since the Bench was not functioning, the matter was adjourned to 17/09/2015. On 17/09/2015, the Ld. DR was once again directed to produce the records and the matter was adjourned to 23rd December 2015.

3.

On 23/12/2015, the Ld. DR requested time to enable him to contact the Assessing Officer for producing seized books of account and pleaded final opportunity. The Ld. AR strongly objected for the same and submitted that numbers of opportunities were given to the Assessing Officer. Therefore, on 23/12/2015, the last opportunity was granted to the Department and case was adjourned to 3rd February, 2016.

4.

Once again during today’s hearing the Ld. DR prayed for adjournment. As per noting the last opportunity was granted on 23.12.2015 and there was sufficient time provided to the department to produce records yet, the same was not produced. Hence, matter is dismissed for want of records.

5.

In result, appeal is dismissed. The order is pronounced in the open court on 3rd of February, 2016.

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