Pawan Impex Pvt. Ltd., New Delhi V. DCIT, Circle- 19(2), New Delhi

ITA 143/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1177 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 05-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: FARHAT KHAN
• Section: 143(3); 201

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI (THROUGH VIRTUAL HEARING) BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO. 143 /DEL/20 1 8 ASSESSMENT YEAR : 201 3 - 14 PAWAN IMPEX PVT. LTD., D - 3, D ISTRICT CENTRE, SAKET, N EW DELHI. PAN: AACCP5321J VS DCIT, CIRCLE - 19(2), NEW DELHI. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : NONE RE VENUE BY : SHRI FARHAT KHAN, SR. DR DATE OF HEARING : 0 7 . 0 7 . 20 2 1 DATE OF PRONO UNCEMENT : 07 . 0 7 . 20 2 1 ORDER PER R. K. PANDA, AM : TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 20 TH SEPTEMBER, 20 1 7 OF THE CIT(A) - 38 , NEW DELHI, RELATING ASSESSMENT YEAR 201 3 - 14 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING. NO APPLICATION FOR ADJOURNMENT ALSO HAS BEEN FILED. THE REFORE, THIS APPEAL IS B E ING ITA NO. 143 /DEL/20 1 8 2 DECIDED ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 3. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISE D BY THE ASSESSEE, THESE ALL RELATE TO THE EX PARTE ORDER PASSED BY THE CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS MADE BY THE AO. 4 . FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESSEE IS A PRIVATE LIMITED COMPANY ENGAGED IN THE BUSINESS OF RENTING OF IMM OVABLE PROPERTY AND RENDERING OF AMENITIES & MAINTENANCE SERVICES. IT FILED ITS RETURN OF INCOME ON 28 TH SEPTEMBER, 2013 DECLARING TOTAL INCOME AT RS. 1,78,79,890/ - . THE AO COMPLETED THE ASSESSMENT U/S 143(3) OF THE ACT DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.2,47,02,546/ - WHEREIN HE DISALLOWED AN AMOUNT OF RS.68,22,656/ - OUT OF THE EXPENDITURE CLAIMED OF RS.93,22,656/ - . IN APPEAL, THE LD.CIT(A) IN THE EX PARTE ORDER PASSED BY HER, DISMISSED THE APPEAL FILED BY THE ASSESSEE. 5. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 6 . WE HAVE HEARD THE LD. DR AND PERUSED THE RECORD. IT IS AN ADMITTED FACT THAT THE FIRST NOTICE WAS ISSUED BY THE CIT(A) ON 14 TH AUGUST, 2017 FIXING THE HEARING ON 17 TH AUGUST, 2017 ON WHICH DATE, THE LD. COUNSEL FOR THE ASSESSEE APPEARED BEFORE THE CIT(A) WITH AN ADJOURNMENT PETITION AND THE CASE WAS ADJOURNED TO 20 TH SEPTEMBER, 2017 AT 11.10 AM. HOWEVER, DUE TO NON - APPEARANCE ON THE SAID DATE, ITA NO. 143 /DEL/20 1 8 3 THE LD.CIT(A) IN THE EX PARTE ORDER P ASSED BY HER, DISMISSED THE APPEAL FILED BY THE ASSESSEE AND CONFIRMED THE ADDITION MADE BY THE AO. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A) WITH A D IRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) WITHOUT SEEKING ANY ADJOURNMENT UNDER ANY PRETEXT AND SUBSTANTIATE ITS CASE, FAILING WHICH THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. WE HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 7 . IN THE RESULT, THE APPEAL FILED BY TH E ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. P RONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E., ON 0 7 . 07 .20 21 . SD/ - SD/ - ( K. NARASIMHA CHARY ) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 07 TH J ULY, 20 21 DK ITA NO. 143 /DEL/20 1 8 4 COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI