Alok Fuels Pvt. Ltd., New Delhi V. ITO, Ward- 2(2), New Delhi

ITA 1217/DEL/2018

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2814 (ITAT-DELHI)
• Duration Of Justice: 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 20-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S R SENAPATI
• Keywords: Application of stay; Additional evidence
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES E : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.NO.1217/DEL./2018 ASSESSMENT YEAR 2013-2014 AND STAY APPLICATION NO.160/DEL./2018 ARISING OUT OF ITA.NO.1217/DEL./2018 - ASSESSMENT YEAR 2013-2014 ALOK FUELS PRIVATE LIMITED, 21, SATKAR BUILDING, 79-80, NEHRU PLACE, NEW DELHI-009. PAN AADCA3620Q VS THE INCOME TAX OFFICER, WARD-2(2), NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI RAJAT JUNEJA, C.A. SHRI ASHISH KARUNDIA, C.A. FOR REVENUE : SHRI S.R. SENAPATI, SR. D.R. DATE OF HEARING : 15.03.2018 DATE OF PRONOUNCEMENT : 20.03.2018 ORDER PER BHAVNESH SAINI, J.M. THE APPEAL OF ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-1, NEW DELHI, DATED 06 TH DECEMBER, 2017, FOR THE A.Y. 2013-2014. THE ASSESSEE ALSO MOVED STA Y APPLICATION. WHILE CONSIDERING THE STAY APPLICATION , BOTH THE 2 ITA.NO.1217/DEL./2018 & SA.NO.160/D/2018 ALOK FUELS PVT. LTD., NEW DELHI. PARTIES CONSENTED FOR DISPOSAL OF THE APPEAL. THERE FORE, THE STAY APPLICATION AS WELL AS APPEAL OF THE ASSESSEE FIXED FOR HEARING ON 15 TH MARCH, 2018. 2. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF BO TH THE PARTIES AND PERUSED THE ORDERS OF THE AUTHORITI ES BELOW. 3. BRIEFLY, THE FACTS OF THE CASE ARE THAT ASSESSE E FILED RETURN OF INCOME AT RS.17,59,911/-. THE A.O. ISSUED SEVERAL NOTICES TO THE ASSESSEE BUT THE SAME HAVE NOT BEEN COMPLIED WITH. THE A.O, THEREFORE, PASSED THE ASSESSMENT ORD ER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. THE A.O. MAD E SEVERAL ADDITIONS AND COMPUTED THE TOTAL INCOME OF ASSESSEE AT RS.1,49,54,410/- VIDE ASSESSMENT ORDER UNDER SECTIO N 143(3) DATED 30 TH MARCH, 2016. 4. THE ASSESSEE CHALLENGED ALL THE ADDITIONS BEFOR E LD. CIT(A) AND FILED WRITTEN SUBMISSIONS AS WELL AS MAD E A REQUEST FOR ADMISSION OF THE ADDITIONAL EVIDENCES. THE LD. CIT(A) FORWARDED THE ADDITIONAL EVIDENCES AND SUBMISSIONS OF THE ASSESSEE TO THE A.O. FOR FILING OF THE REMAND REPOR T. THE A.O. 3 ITA.NO.1217/DEL./2018 & SA.NO.160/D/2018 ALOK FUELS PVT. LTD., NEW DELHI. FILED THE REMAND REPORT. THE LD. CIT(A), HOWEVER, D ISMISSED THE APPEAL OF ASSESSEE BY HOLDING AS UNDER : DECISION : I HAVE CONSIDERED THE SUBMISSIONS OF THE APPELLANT AND OBSERVATION OF THE A.O. MADE IN THE ASSESSMENT ORDER ON THE ISSUE. IT IS SEEN THAT DESPITE REPEATED OPPO RTUNITIES APPELLANT COULD NOT FURNISH SATISFACTORY AND COMPLE TE DOCUMENTS TO DISCHARGE THE ONUS CAST UPON IN RESPEC T OF FRESH CREDITS TAKEN DURING THE YEAR. SATISFACTORY D ETAILS FOR EXPENSES CLAIMED HAVE ALSO NOT BEEN SUBMITTED. IN V IEW OF THE A.OS REMAND REPORT THE ORDER OF THE ASSESSING OFFICER STANDS. 6. IN THE RESULT, APPEAL IS DISMISSED. 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE OF THE VIEW THAT THE MATTER IN ISSUE REQUIRES RE-CONSIDERA TION AT THE LEVEL OF THE LD. CIT(A). THE ASSESSEE FILED ADDITIO NAL EVIDENCES BEFORE LD. CIT(A), ON WHICH, LD. CIT(A) CALL FOR TH E REMAND REPORT FROM THE A.O. ACCORDING TO RULE 46A OF I.T. RULES, LD. CIT(A) IS 4 ITA.NO.1217/DEL./2018 & SA.NO.160/D/2018 ALOK FUELS PVT. LTD., NEW DELHI. REQUIRED TO PASS ORDER IN WRITING GIVING REASONS FO R ADMISSION OF THE ADDITIONAL EVIDENCES. SIMILARLY, IN CASE OF LD. CIT(A) DID NOT ADMIT THE ADDITIONAL EVIDENCES, HE HAS TO PASS ORDE R IN WRITING GIVING REASONS FOR NOT ADMITTING THE ADDITIONAL EVI DENCES. HOWEVER, THE LD. CIT(A) DID NOT PASS ANY ORDER ON T HE ADMISSION OF THE ADDITIONAL EVIDENCES. THEREFORE, THE ORDER O F THE LD. CIT(A) CANNOT BE SUSTAINED IN LAW. FURTHER, ACCORDING TO S ECTION 250(6) OF THE I.T. ACT, LD. CIT(A) IS REQUIRED TO PASS REA SONED ORDER ON MERITS. HOWEVER, THE FINDINGS RECORDED BY THE LD. C IT(A) CLEARLY SHOW THAT LD. CIT(A) DID NOT PASS ANY ORDER ON MERI T AND DID NOT GIVE REASONS FOR DECISION, IN THE APPELLATE ORD ER. IN VIEW OF THE ABOVE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL OF ASSESSEE TO HIS FILE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE ON MERITS STRICTLY IN ACCORD ANCE WITH LAW, BY GIVING REASONABLE, SUFFICIENT OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. 5 ITA.NO.1217/DEL./2018 & SA.NO.160/D/2018 ALOK FUELS PVT. LTD., NEW DELHI. 7. IN VIEW OF THE FINDINGS IN THE APPEAL, THE STAY APPLICATION OF THE ASSESSEE HAVE BECOME INFRUCTUOUS AND IS DISMISSED. 8. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED AN D STAY APPLICATION OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (LP SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 20 TH MARCH, 2018 VBP/- COPY TO 1. THE APPLICANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT E BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.