CROCK BUILDWELL PVT. LTD.,NEW DELHI V. ITO WARD 3(4), NEW DELHI

ITA 6144/DEL/2019

AI Insights

The case involves M/s. Crock Buildwell Private Limited, which appealed against the order of the Learned Commissioner of Income-Tax (Appeals)-2, New Delhi, concerning an assessment order under Section 143(3) of the Income-Tax Act, 1961. The primary contention was the addition of Rs.1,17,73,900 under Section 69 of the Act, which the assessee argued was confirmed in violation of natural justice as the CIT(A) did not consider substantial documents and contentions presented. The Tribunal found merit in the assessee's argument and decided to set aside the CIT(A)'s order, remanding the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314427 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Laws Referred To: Income-Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: S SALIL KAPOOR; TARUN CHANANA
• Keywords: Set aside; Principle of natural justice
• Section: 143(3); 69

Judgement Text

" INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 6144/DEL/2019 Assessment Year: 2007-08 M/s. Crock Buildwell Private Limited, 306-038,Square One, C-2 District Centre, New Delhi PIN 1100 17 PAN No. AACCC8071G Vs. Income Tax Officer, Ward 3(4), New Delhi (Appellant) (Respondent) O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the appellant/assessee is against order dated 08.02.2019 of the Learned Commissioner of Income- Tax(Appeals)-2, New Delhi (hereinafter referred as ‘Ld. CIT(A)’) arising out of assessment order dated 21.12.2019 under Section 143(3) of the Income-Tax Act, 1961 (hereinafter referred as “the Act”) of the ITO, Ward-3(4), Gurgaon (hereinafter referred as “Ld. AO”) for assessment year 2007-08. Assessee by: S/Shri Salil Kapoor, Tarun Chanana & Ms. Ananya Kapor, Advocates Department by: Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing: 05.05.2025 Date of pronouncement: 05.05.2025 ITA No.6144/Del/2019 2 2. Brief facts of the case are that assessee filed return of income declaring income of Rs.24,503/- on 18.09.2009. . The return was processed under Section 143(1) of the Act and subsequently the case w as selected for scrutiny. In response to the statutory notices, Learned Authorised Representative of the assessee, assessee attended the proceedings and filed details and documents called for from time to time. Ld. AO vide order dated 21.12.2009, made additions of Rs.1,11,15,000/- and Rs.1,17,73,900/- under Section 69 of the Act. Against order dated 21.12.2009, appellant/assessee preferred appeal before Ld. CIT(A) which was dismissed vide order dated 08.02.2019. The appellant/assessee preferred ITA No.513/Del/2013 which was allowed vide order dated 09.05.2014. Revenue preferred ITA No. 773/Del/2014 before the Hon'ble High Court of Delhi. Through order dated 11.03.2015 the matter was remitted to Ld. CIT(A) for specific findings on the question. As per directions dated 11.03.2015, Ld. CIT(A) passed order dated 08.02.20019. 3. Being aggrieved, appellant/assessee preferred present appeal. ITA No.6144/Del/2019 3 4. Learned Authorised Representative for the appellant/assessee submitted that Ld. CIT(A) erred in confirming additions amounting to Rs.1,17,73,900/- under Section 69 of the Act in violation of principles of natural justice. Ld. CIT(A) failed to consider the contentions, documents referred in submissions from page nos. 46 to 52 and documents from page nos.57 to 284 of the paper books. 5. Learned Authorised Representative for the Revenue relied on the order of Ld. CIT(A). 6. From examination of record in the light of light of aforesaid rival contentions, it is crystal clear that Ld. CIT(A) in order dated 08.02.2019 failed to consider and adjudicate upon the contentions mentioned in submissions dated 05.09.2017 from page nos. 46 to 52 and documents from page nos.57 to 284 of the paper books in violation of principles of natural justice. In view of the above facts, in interest of justice, we set aside order dated 08.02.2019 of Ld. CIT(A) and restore the matter to the file of Ld. CIT(A) for fresh decision in accordance with law. 7. In the result, the appeal of the assessee is allowed for statistical purposes. ITA No.6144/Del/2019 4 Order pronounced in the open court on 05/05/2025. Sd/- Sd/- ( SHAMIM YAHYA ) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 07/05/2025 Mohan Lal Copy forwarded to - 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi "