M/S Royal Exports v. Assessing Officer Circle-51(1)

$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8040/2016 M/S ROYAL EXPORTS ..... Petitioner Through : Sh. Keshav Rai and Ms. Bindiya Malhotra, Advocates.

versus ASSESSING OFFICER CIRCLE-51(1) ..... Respondent Through : Sh. Ashok. K. Manchanda, Sr. Standing Counsel.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI

O R D E R

% 25.01.2017 The petitioner seeks a direction to give appeal effect to the orders of Income Tax Appellate Tribunal (ITAT) for AYs 2004-05 and 2005-06 as well as that of the Commission of Appeals for later years. Notice was issued in these proceedings and the Revenue has entered appearance. It is contended by the learned counsel for the Revenue that certain letters/communications were addressed to the assessee for purposes of seeking clarifications but no response was forthcoming.

The Court is of the opinion that the matter can be resolved by ensuring that the petitioner is given fixed dates of hearing to appear before the Assessing Officer (AO) after which the latter can make appropriate orders accordingly; the petitioner/assessee with his

representative shall be present before the AO on 06.02.2017. The AO shall pass appropriate orders based upon clarifications received and any further information supplied by the assessee in connection with the matter, latest by 07.03.2017. The writ petition is disposed of in the above terms.

S. RAVINDRA BHAT, J NAJMI WAZIRI, J JANUARY 25, 2017/ajk