M/s Design & Décor (India) (P) Ltd. v. ACIT, Circle-7(1), New Delhi
[Citation -2016-LL-0920-33]
| Citation | 2016-LL-0920-33 |
|---|---|
| Appellant Name | M/s Design & Décor (India) (P) Ltd. |
| Respondent Name | ACIT, Circle-7(1), New Delhi |
| Court | ITAT-Delhi |
| Relevant Act | Income-tax |
| Date of Order | 20/09/2016 |
| Assessment Year | 2002-03 |
| Judgment | View Judgment |
| Keyword Tags | specific direction • ex-parte order |
| Bot Summary: | The main grievance of the assessee in this appeal relates to the ex-parte order passed by the ld. Facts of the case in brief are that the assessee filed the return of income on 31.10.2002 declaring Nil income which was processed u/s 143(1) of the Income Tax Act, 1961. The matter traveled up to the level of the ITAT wherein vide order dated 21.10.2015, the case 2 ITA No. 1750/Del/2016 Design D cor Ltd. was restored back to the file of the ld. CIT(A) nowhere mentioned that opportunity of being heard was given to the assessee although there was specific direction in ITA No. 6252/Del/2013 order dated 21.10.2015 that the issue was to be decided by the ld. CIT(A) in accordance with law after giving proper opportunity of being heard to the assessee. CIT(A) to be decided in accordance with law after providing due and reasonable opportunity of being heard to the assessee. In the result, appeal of the assessee is allowed for statistical purposes. |