Gujral Design Plus Overseas Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 1280/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3503 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 08-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO.1280/DEL/2016 ASSESSMENT YEAR : 2011-12 GUJRAL DESIGN PLUS OVERSEAS PVT. LTD., 16, FEROZ GANDHI ROAD, LAJPAT NAGAR- III, NEW DELHI. VS. DCIT, CIRCLE- 12(1), NEW DELHI. PAN : AAACG2661A (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI M. P. RASTOGI, ADV. SHRI P. N. SHASTRI, CA DEPARTMENT BY : SHRI ATIQ AHMAD, SR.DR DATE OF HEARING : 08-02-2018 DATE OF PRONOUNCEMENT : 13-02-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 04.01.2016 OF THE CIT(A)- 4, NEW DELHI RELATING TO ASSESSMENT YEAR 2011-12. 2. THE ASSESSEE IN THE GROUNDS OF APPEAL HAS CHALLE NGED THE EX-PARTE ORDER OF THE LD. CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER. 3. AFTER HEARING BOTH THE SIDES, WE FIND THE ASSESS EE IS A COMPANY AND FILED ITS RETURN OF INCOME ON 27.09.2011 DECLARING TOTAL INCOME OF RS.67,02,72,079/-. 2 ITA NO.1280/DEL/2016 THE ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S 143(3) ON 28.02.2014 DETERMINING THE TOTAL INCOME AT RS.67,40,27,530/- I N WHICH HE MADE DISALLOWANCE OF RS.30,24,789/- U/S 14A, RS.5,64,945 /- ON ACCOUNT OF PROMOTIONAL EXPENSES AND RS.1,65,718/- ON ACCOUNT O F WEALTH TAX PAYMENT. SINCE NOBODY APPEARED BEFORE THE LD. CIT(A) HE DISM ISSED THE APPEAL FILED BY THE ASSESSEE ON THE GROUND THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY IT. IT IS THE SUBMISSION OF THE LD . COUNSEL FOR THE ASSESSEE THAT AN ADJOURNMENT APPLICATION WAS FILED ON 28.09.2015 STA TING THAT THE CASE SHOULD BE ADJOURNED, SINCE THE COUNSEL FOR THE ASSESSEE IS BU SY FOR LAST DAY OF FILING OF THE RETURNS. IT IS ALSO THE SUBMISSION OF THE LD. COUN SEL FOR THE ASSESSEE THAT THE LD. CIT(A) WITHOUT GRANTING ANY ADJOURNMENT DISMISSED T HE APPEAL FILED BY IT WITHOUT DECIDING THE APPEAL ON MERIT. IT IS ALSO T HE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT GIVEN AN OPPORTUNITY, THE ASS ESSEE WILL APPEAR BEFORE THE LD. CIT(A) AND SUBSTANTIATE ITS CASE. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER T O RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO GIVE ONE MORE OP PORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE AND DECIDE THE APPEAL AS PER FACT AND LAW. WE HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSE SSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 3 ITA NO.1280/DEL/2016 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH FEBRUARY, 2018. SD/- SD/- (BEENA A. PILLAI) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 13-02-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI