Pelican Investments P. Ltd, Mumbai vs Assessee

IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER

आयकर अपील सं./I.T.A. No.1897 /Mum/2011 ( नधा रण वष / Assessment Year : 2007-2008

Pelican Investments बनाम/ Income Tax Officer- Private Limited, 9(2)(4), Vs. Santos House, 3 r d Floor, Sahar Village, Road No. 3, Aayakar Bhavan, Vile Parle (East), Mumbai. Mumbai - 400 099. थायी ले खा सं . /PAN : AAACP7857 K (अपीलाथ /Appellant) .. ( यथ / Respondent)

Appellant by None Respondent by : Shri Akhilendra yadav

ु वाई क तार ख / Date of Hearing सन : 03-03-2015 घोषणा क तार ख /Date of Pronouncement : 03-03-2015 [

आदे श / O R D E R PER R.C. SHARMA, A.M. :

This is an appeal filed by the assessee is directed against the ex-parte order passed by the ld. CIT(A) -20, Mumbai dated 06-12-2010 for the A.Y. 2007-08 in the matter of order passed u/s 143(3) of the Income Tax Act, 1961.

2. At the time of hearing, nobody from assessee's side has appeared instead of giving notices to the assessee. The Bench, therefore decided to dispose of the appeal after hearing the ld. D.R. and considering the material placed on record.

2 ITA 1897/M/11

3. We find that the ld. CIT(A) dismissed the assessee's appeal on the ground of non-appearance of the assessee on the dates fixed for hearing. However, the ld. CIT(A) has not passed his order on merits. As per the grounds of appeal filed before the ld. CIT(A), we find that one of the issues was already decided in favour of the assessee in A.Y. 2003-04 by the ld. CIT(A), which has been upheld by the Tribunal.

4. As per the provisions of section 250(6) of the Act, the order of the CIT(A) disposing of the appeal filed by the assessee shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision. In the instant case, the ld. CIT(A) has not passed any order on merits and accordingly the same is not in conformity with the provisions of section 250(6) of the I.T. Act. We, accordingly, set aside the impugned order of ld. CIT(A) and in the interest of justice, restore the matter back to the file of ld. CIT(A) for deciding the issue afresh on merits. We direct accordingly.

5. In the result, appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on 3rd March, 2015.

आदे श क घोषणा खल ु े #यायालय म% &दनांकः 03-03-3015 को क गई ।

Sd/- sd/- (I.P. BANSAL) (R.C. SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER मुंबई Mumbai; &दनांक Dated 03-03-2015 [

व.6न.स./ RK , Sr. PS 3 ITA 1897/M/11

आदे श क! " त$ल%प अ&े%षत/Copy of the Order forwarded to :

1. अपीलाथ / The Appellant

2. यथ / The Respondent.

3. आयकर आयु7त(अपील) / The CIT(A) -20,, Mumbai

4. आयकर आयु7त / CIT --9, Mumbai

5. :वभागीय 6त6न<ध, आयकर अपील य अ<धकरण, मुंबई / DR, ITAT, Mumbai J Bench

6. गाड@ फाईल / Guard file.

ु ार/ BY ORDER, आदे शानस

स या:पत 6त //True Copy// उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, मुंबई / ITAT, Mumbai