Commissioner Of Income Tax-Iii vs Schifflies India Ltd. on 28 April, 2010

Delhi High Court
Commissioner Of Income Tax-Iii vs Schifflies India Ltd. on 28 April, 2010
Author: Badar Durrez Ahmed
*      IN THE HIGH COURT OF DELHI AT NEW DELHI

%                                         Judgment delivered on: 28.04.2010

+      ITA 1241/2009

COMMISSIONER OF INCOME TAX-III                                 ..... Appellant

                                        versus

SCHIFFLIES INDIA LTD.                                          ..... Respondent

Advocates who appeared in this case:-

For the Appellant            : Mr Sanjeev Sabharwal
For the Respondent           : Dr Rakesh Gupta with Ms Rani Kiyala


CORAM:
HON'BLE MR. JUSTICE BADAR DURREZ AHMED
HON'BLE MR. JUSTICE V.K. JAIN

1. Whether Reporters of local papers may be allowed
to see the judgment ?

2. To be referred to the Reporter or not ?

3. Whether the judgment should be reported in Digest ?

BADAR DURREZ AHMED, J (ORAL)

1. The revenue is in appeal against the order dated 11.02.2009 passed by

the Income-tax Appellate Tribunal in ITA No.2300/Del/2008 relating to the

assessment year 2005-06. The Tribunal has set aside the assessment order as

also the order passed by the Commissioner of Income-tax (Appeals) merely

on the ground that the assessee had not been properly represented before the

assessing authority as also before the appellate authority. The Tribunal took

the view that it would be in the interest of justice that the assessee should be

given one more opportunity to substantiate his return filed and,

consequently, decided to remand the matter to the Assessing Officer to carry

ITA No.1241/09 Page 1 of 2
out the assessment de novo after granting the assessee an additional

opportunity to substantiate its claim.

2. We have heard the counsel for the parties and the respondent agrees

that the order passed by the Tribunal ought to be set aside and the Tribunal

be directed to decide the appeal on merits. We also agree with the

suggestion made by the learned counsel for the respondent / assessee as also

by the learned counsel for the revenue that this is a matter in which the

Tribunal ought to have considered the appeal on merits and ought not to

have set aside the assessment order as well as the order of the Commissioner

of Income-tax (Appeals) merely on the purported ground that the assessee

had not been properly represented before the assessing authority.

Consequently, we set aside the impugned order and direct the Tribunal to

hear the appeal filed by the assessee on merits.

We make it clear that we have not made any observations on the

merits of the matter.

The appeal is disposed of.

BADAR DURREZ AHMED, J

V.K. JAIN, J
APRIL 28, 2010
dutt

ITA No.1241/09 Page 2 of 2

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