MAHADEV DAIRY PVT. LTD., NEW DELHI V. ITO, WARD- 16(1), NEW DELHI

ITA 1020/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3068 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 09-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F + SMC: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO.1020/DEL/2018 ASSTT. YEAR: 2014-15 O R D E R PER AMIT SHUKLA, J.M. THE AFORESAID APPEAL HAS BEEN FILED AGAINST IMPUGNED ORDER DATED 21.9.2017, PASSED BY LD. CIT(APPEALS) FOR THE QUANTUM OF ASSESSMENT PASSED U/S 143(3) FOR THE ASSESSMENT YEAR 2014-15. 2. THE ASSESSEE IS MAINLY AGGRIEVED BY ADDITION OF RS. 25 LACS MADE U/S 68. BEFORE US, LD. COUNSEL SUBMITTED THAT THE LD. CIT (A) HAS DISMISSED THE APPEAL EX PARTE WITHOUT CONSIDERING THE MERITS AND HAS CONFIRMED THE ADDITION OF RS. 25 LACS AND ALSO ADHOC DISALLOWANCE OF 50% OF THE EXPENSES. HE SUBMITTED THAT THE NOTICE SENT BY THE LD. CIT MAHADEV DAIRY PVT. LTD., D-31, SECTOR 55, GAUTAM BUDH NAGAR, NOIDA UTTAR PRADESH PIN 201301 VS. ITO, WARD016 (1) NEW DELHI PAN AAHCM1300K (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTMENT BY : SHRI S.L. ANURAGI, SR. DR DATE OF HEARING 21/08 /201 8 DATE OF PRONOUNCEMENT 28 / 08 /20 18 2 (A) WAS NOT GIVEN ON THE CORRECT ADDRESS. THEREFORE, THE ASSESSEE COULD NOT PUT UP ANY APPEARANCE BEFORE THE LD. CIT (A). LD. DR SUBMITTED THAT THE MATTER CAN BE RESTORED BACK TO THE FILE OF THE LD. CIT (A) TO DECIDE AFRESH. 3. IN VIEW OF THE AFORESAID FACTS THAT THE APPEAL HAS BEEN DECIDED EX-PARTE BY THE LD. CIT (A) WITHOUT DISCUSSING ISSUES ON MERITS. THEREFORE, WE ARE REMANDING THE ENTIRE ISSUE WHICH HAS BEEN RAISED IN THE GROUNDS OF APPEAL BEFORE US TO THE FILE OF THE LD. CITA(A) TO BE DECIDED AFRESH AND IN ACCORDANCE WITH LAW AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE. IT IS ALSO TO BE NOTED THAT THE ADDRESS OF THE ASSESSEE IS NOW CHANGED TO D-31, SECTOR 55 NOIDA (UP) 201301. ACCORDINGLY THE NOTICES FROM THE OFFICE OF THE LD. CIT (A) SHOULD BE SENT TO THE CORRECT ADDRESS. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH AUGUST, 2018. SD/- SD/- (PRASHANT MAHARISHI) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28/08/2018 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI 3