Shaleen Agencies Pvt Ltd, Karol Bagh V. ITO Ward - 23(1), Delhi

ITA 1101/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8465 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 12-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.1101/DEL/2019 ASSESSMENT YEAR: 2014-15 SHALEEN AGENCIES PVT. LTD., SHOP NO.404, 4 TH FLOOR, 2633, 2634, PLOT NO.249-250, BANK STREET, KAROL BAGH, DELHI. PAN: AARCS0334F VS. ITO, WARD-23(1), DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ANUP MEHTA, CA REVENUE BY : SHRI S.L. ANURAGI, SR.DR DATE OF HEARING : 15.07.2019 DATE OF PRONOUNCEMENT : 15.07.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 29 TH JUNE, 2018 OF THE CIT(A)-8, NEW DELHI, RELATING TO ASSESS MENT YEAR 2014-15. THE ASSESSEE IN ITS VARIOUS GROUNDS OF APPEAL HAS CHALLENGED THE EX PARTE ORDER OF THE CIT(A) IN DISMISSING THE APPEAL FILED BY THE ASSESSEE AND THE REBY SUSTAINING THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER. 2. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS A COMPANY AND WAS ENGAGED IN THE BUSINESS OF TRADING OF GOLD JEWELLERY. IT FILE D ITS RETURN OF INCOME ON 30 TH ITA NO.1101/DEL/2019 2 SEPTEMBER, 2014 DECLARING THE TOTAL INCOME OF RS.74 ,720/-. THE ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S 143(3) ON 30 TH DECEMBER, 2016 DETERMINING THE TOTAL INCOME AT RS.17,81,300/- WHEREIN HE MADE GP ADDITIO N OF RS.17,06,579/-. SINCE NOBODY APPEARED BEFORE HIM, THE LD.CIT(A) IN THE EX PARTE ORDER PASSED BY HIM, SUSTAINED THE ADDITION MADE BY THE ASSESSING OFFICE R. 3. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE AS SESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 4. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT DUE TO CHANGE OF ADDRESS BY THE ASSESSEE, THE NOTICE ISSUED BY THE OFFICE OF THE CI T(A) FOR HEARING OF THE APPEAL WAS NOT RECEIVED FOR WHICH NOBODY COULD APPEAR BEFORE H IM. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO REPRESENT ITS CASE. 5. THE LD. DR, ON THE OTHER HAND, RELIED ON THE ORD ER OF THE CIT(A) AND OPPOSED THE ARGUMENTS ADVANCED BY THE ASSESSEE. 6. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FAC T THAT THE LD.CIT(A) HAS DISMISSED THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE MORE OP PORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AND SUBSTANTIATE ITS CASE. THE CIT(A) SHALL DECIDE THE ISSUE AS PER FACT AND LAW AFTER ITA NO.1101/DEL/2019 3 GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY, ALLOWED FOR STATISTICAL PURPOSES. 7. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 1 5.07.2019. SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 15 TH JULY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI