DCIT, Ghaziabad V. M/s. Deepak Motors, Ghaziabad

ITA 1336/DEL/2015

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9121 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 09-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH B : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI A.N.MISSHRA, ACCOUNTANT MEMBER ITA NO.1336/DEL./2015 (ASSESSMENT YEAR : 2011-12) DCIT VS. DEEPAK MOTORS CIRCLE-1 INDIAN OIL SERVICE STATION, GHAZIABAD ROAD NO. 56, SURYA NAGAR, OPP. VIVEK VIHAR GHAZIABAD (PAN : AADFD1563G) APPELLANT RESPONDENT ASSESSEE BY : SH. P.C.YADAV, ADV. REVENUE BY : MS. ASHIMA NEB, SR. DR DATE OF HEARING : 13.12.2018 DATE OF ORDER : 14 .12.2018 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : APPELLANT, DY. COMMISSINER OF INCOME TAX, GHAZIABAD (HEREINAFTER REFERRED TO AS THE REVENUE ), BY FILING THE PRESENT APPEAL SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATED 24.12.2014 PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-, GHAZIABAD FOR THE ASSESSMENT YEAR 2011-12 ON THE GROUNDS IN TER ALIA THAT :- 1. THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE CIT (A) HAS ERRED IN LAW AND ON FACTS IN ITA NO.1336/DEL./2015 2 GRANTING RELIEF INSPITE OF THE FACT THAT THE CIT(A) HAS HIMSELF IN PARA 5.1 OPINED 'BEST JUDGEMENT UNDER THE GIVEN CIRCUMSTANCES IS HELD TO BE VALID'. 2. THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN RESTRICTING THE ADDITION OF RS. 1,49,739/- OUT OF TOTAL ADDITION OF RS. 2,99,47,859/-, RESULTING DELETION OF RS. 2,97,98,120/- BY ACCEPTING THE TRADING TRENDS OF THE ASSESSEE WITHOUT APPRECIATING THAT ASSESSEE NEITHER PRODUCED ANY BOOKS OF ACCOUNTS, BILLS / VOUCHERS NOR ATTENDED THE ASSESSMENT PROCEEDINGS, THOUGH CIT(A) UPHELD THE ASSESSMENT U/S 144 AS VALID. 3. THAT IN THE FACTS & CIRCUMSTANCES OF THE CA SE, THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION OF RS. 2,97,98,120/- WITHOUT AFFORDING ANY OPPORTUNITY OF EXAMINATION OF THE BOOKS OF ACCOUNTS AS WELL AS TRADING RESULT WITH REFERENCE TO THE BILLS / VOUCHERS AND ALSO GENUINENESS OF EXPENSES CLAIMED IN THE P & L A/C IN THE REMAND REPORT. 4. THAT IN THE FACTS & CIRCUMSTANCES OF THE CAS E, THE LD. CTT(A) HAS ERRED IN LAW AND ON FACTS, IN DELETING THE ADDITION WITHOUT APPRECIATING THE FACT THAT ASSESSEE WAS NEITHER PROHIBITED TO SUBMIT THE BOOKS OF ACCOUNTS NOR DOCUMENT, THOUGH ASSESSEE WAS FREQUENTLY ASKED TO SUBSTANTIATE TRADING RESULTS AS WELL AS OTHER POINTS. 5. THE APPELLANT CRAVES LEAVE TO MODIFY / AMEND OR ADD ANY ONE OR MORE GROUNDS OF APPEAL. 6. THAT THE ORDER OF THE LD. CIT(A) BEING ERRONEOUS IN LAW AND ON THE FACTS DESERVED TO BE SET ASIDE AND THE ORDER OF THE AO BE RESTORED 2. BRIEFLY STATED THAT FACTS NECESSARY FOR ADJUDICATION OF THE CONTROVERSY AT HAND ARE : THE REVENUE HAS CHALLENGED THE DELETION OF RS. 2,97,98,120/- BY RESTRICTING THE AD DITION TO RS. 1,49,739/- BY ACCEPTING THE TRADING TRENDS WITH OUT AFFORDING AN OPPORTUNITY TO EXAMINE THE BOOKS OF AC COUNTS AS WELL AS TRADING RESULTS. 3. WE HAVE HEARD THE LD. AUTHORIZED REPRESENTATIVE S OF THE ITA NO.1336/DEL./2015 3 PARTIES TO THE APPEAL, GONE THROUGH THE DOCUMENTS R ELIED UPON AND ORDERS PASSED BY THE REVENUE AUTHORITIES BELOW IN T HE LIGHT OF THE FACTS AND CIRCUMSTANCES OF THE CASE. 4. AT THE VERY OUTSET IT IS BROUGHT TO OUR NOTICE B Y THE LD. AUTHORISED REPRESENTATIVES OF THE PARTIES TO THE AP PEAL THAT AGAINST THE IMPUGNED ORDER BOTH ASSESSEE AS WELL AS REVENUE HAD FILED THE CROSS APPEALS AND THE CO-ORDINATE BENCH OF THE TRI BUNAL HAS VIDE ORDER DATED 27.02.2018 PASSED IN ITA NO. 970/DEL/20 15 SET ASIDE THE APPEAL TO THE AO TO DECIDE AFRESH AFTER HEARING THE PARTY. IN THESE CIRCUMSTANCES, WE HAVE NO OPTION BUT TO SET A SIDE THE PRESENT APPEAL FILED BY THE REVENUE ALSO EMANATED FROM IMPU GNED ORDER DATED 24.12.2014 PASSED BY CIT(A), TO THE ASSESSING OFFICER TO DECIDE AFRESH BY PROVIDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. CONSEQUENTLY APPEAL FILED BY THE REVENUE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 14 TH DAY OF DECEMBER, 2018. SD/- SD/- (A.N.MISSHRA) (KULD IP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14/12/2018 BR ITA NO.1336/DEL./2015 4 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XXVI, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DEL HI. DATE OF DICTATION 05 .12.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 06.12.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER