Sun Softlink Pvt. Ltd., Rohtak V. ITO, New Delhi

ITA 1108/DEL/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9405 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 27-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) ITA NO. 1108/DEL/2017 A.Y. : 2012-13 SUN SOFTLINK PVT. LTD., C/O S.K. BANSAL, CA 101, KOCHAR MARKET, FIRST FLOOR, JHAJJAR ROAD, ROHTAK (HARYANA) (PAN: AAGCS6496R) VS. ITO, WARD 24(3), NEW DELHI (APPELLANT) (RESPONDENT) ORDER PER H.S. SIDHU, JM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE IMPUGNED ORDER DATED 20.12.2016 PASSED BY THE LD. CI T(A)- 17, NEW DELHI IN RELATION TO ASSESSMENT YEAR 2012-13 ON THE FOLLOWING GROUNDS:- ASSESSEE BY SH. K. SAMPATH, SH. S. KRISHNAN & SH. V. RAJ KUMAR, ADVOCATES DEPARTMENT BY SHRI SARAS KUMAR, SR. DR. 2 1. THAT THE LD. CIT(A)-17, NEW DELHI HAS ERRED IN LAW AS WELL AS ON FACTS IN DISMISSING THE APPEAL AS EXPARTE. 2. THAT THE LD. AO HAS ERRED IN LAW AS WELL AS ON FACTS IN MAKING ADDITION OF RS. 46,11,000/- U/S. 68 OF THE I.T. ACT, 1961 ON ACCOUNT OF ALLEGED UNEXPLAINED SHARE APPLICATION MONEY. 3. THAT THE LD. AO HAS ERRED IN LAW AS WELL AS ON FACTS IN MAKING ADDITION OF RS. 46,00,000/- U/S. 41(1)(A) OF THE I.T. ACT, 1961 ON ACCOUNT OF ALLEGED UNEXPLAINED DIFFERENCE IN OPENING AND CLOSING BALANCE OF CREDITORS. 4. THAT THE AO HAS ERRED IN LAW AS ON FACTS IN MAKING ADDITION OF RS. 30,06,000/- ON ACCOUNT OF ALLEGED NON-EXISTING SUNDRY CREDITORS AFTER APPLYING PROVISIONS OF SECTION 41(1)(A). 5. THAT THE APPELLANT CRAVES LEAVE TO ADD, AMEND OR ALTER ANY OF THE GROUNDS OF APPEAL. 2. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NOT DISPUTED BY BOTH THE PARTIES, THEREFORE, NO NEED TO R EPEAT THE SAME FOR THE SAKE OF CONVENIENCE. 3. AT THE TIME OF HEARING, SHRI K. SAMPATH ALONGWITH SHRI S. KRISHNAN AND SHRI V. RAJKUMAR, ADVOCATES AP PEARED FOR THE ASSESSEE AND STATED THAT THE LD. FIRST APPEL LATE 3 AUTHORITY HAS PASSED THE EXPARTE ORDER AGAINST THE ASSESSEE WITHOUT PROVIDING SUFFICIENT OPPORTUNITY FOR SUBSTA NTIATING THE CLAIM OF THE ASSESSEE. IT WAS FURTHER STATED THAT ASSESSEE IS HAVING ALL THE DOCUMENTARY EVIDENCES FOR SUBSTANTIA TING THE CLAIM OF THE ASSESSEE AND THEREFORE, THE ISSUES IN D ISPUTE MAY BE SET ASIDE TO THE ASSESSING OFFICER. 4. ON THE CONTRARY LD. DR RELIED UPON THE ORDERS PAS SED BY THE REVENUE AUTHORITIES. 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE OR DERS PASSED BY THE REVENUE AUTHORITIES ESPECIALLY THE I MPUGNED ORDER DATED 20.12.2016 PASSED BY THE LD. CIT(A)-17, NE W DELHI AND WE ARE OF THE VIEW THAT NO DOUBT THAT THE LD. FIRST APPELLATE AUTHORITY HAS ISSUED NOTICE MANY TIMES TO THE ASSESSEE, BUT IN OUR VIEW THESE NOTICES HAVE NOT BEE N SERVED UPON THE ASSESSEE AND WITHOUT SERVING THE NOTICES U PON THE ASSESSEE, THE LD. CIT(A) HAS DECIDED THE ISSUES IN D ISPUTE IN A SUMMARY MANNER AND PASSED THE IMPUGNED ORDER DATED 20.12.2016 WHICH IS NOT SUSTAINABLE IN THE EYES OF L AW. THEREFORE, IN THE INTEREST OF JUSTICE, WE ARE SETTING ASIDE THE IMPUGNED ORDER AND SENDING BACK THE ISSUES IN DISPU TE TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME AFRESH, AS PER LAW, AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. KEEPING IN VIEW OF THE NON-COOPERATION OF THE ASS ESSEE BEFORE THE LD. CIT(A), WE ARE DIRECTING THE ASSESSEE THROUGH 4 ITS COUNSEL TO APPEAR BEFORE THE LD. CIT(A) ON 27.10.2020 AT 10.00 AM FOR SUBSTANTIATING ITS CASE. 7. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FO R STATISTICAL PURPOSES. THE DECISION IS PRONOUNCED ON 18.08.2020. SD/- SD/- (O.P. KANT) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI