Messe Dusseldorf India Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 1474/DEL/2012

• Counselvise Citation: 147420114 RSA 2012
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 31-05-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 29-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S NEGI SENIOR
• Section: 43B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E : NEW DELHI) SHRI RAJPAL YADAV, JUDICIAL MEMBER AND BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.1474/DEL./2012 (ASSESSMENT YEAR : 2007-08) MESSE DUSSELDORF INDIA PVT. LTD., VS. DCIT, CIRCLE 6 (1), 1, COMMERCIAL COMPLEX, NEW DELHI. 2 ND FLOOR, POCKET H & J, SARITA VIHAR, NEW DELHI 110 076. (PAN : AABCC4880E) (APPELLANT) (RESPONDENT) ASSESSEE BY : SMT. PIYUSH KAUSHIK, ADVOCATE REVENUE BY : SHRI R.S. NEGI, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE EMANATES FROM TH E ORDER OF THE CIT (APPEALS)-IX, NEW DELHI DATED 02.12.2011 FOR THE ASSESSMENT YEAR 2007-08. 2. THE RETURN OF INCOME WAS FILED ON 31.10.2007 WHI CH WAS REVISED ON 29.04.2008 AT A LOSS OF RS.6,32,553/-. IN THE PREVIOUS YEAR RELE VANT TO ASSESSMENT YEAR, ASSESSEE MADE A PROVISION OF RS.4,44,439/- ON ACCOUNT OF SERVICE TA X FOR THE FINANCIAL YEAR 2003-04 AND DEBITED UNDER THE HEAD RATES AND TAXES. THE ASS ESSEE HAS CLAIMED THAT IT WAS PAID IN THE MONTH OF APRIL, 2007 WHICH IS PRIOR TO THE DUE DATE OF FILING OF RETURN OF INCOME. THE ASSESSING OFFICER ADDED THIS AMOUNT TO THE INCOME O F THE ASSESSEE BY APPLYING THE ITA NO.1474/DEL./2012 2 PROVISIONS OF SECTION 43B OF THE INCOME-TAX ACT, 19 61. THE CIT (A) HAS CONFIRMED THE ADDITION. 3. WHILE PLEADING ON BEHALF OF THE ASSESSEE, LD. AR SUBMITTED THAT ALTHOUGH THE ORDER OF THE CIT (A)-IX, NEW DELHI SHOWS THAT NONE APPEAR ED ON BEHALF OF THE ASSESSEE. HOWEVER, HE DRAWS OUR ATTENTION TO PAGE 8 OF THE PA PER BOOK WHICH IS A LETTER ADDRESSED TO THE CIT (A) WHEREIN IT HAS BEEN STATED THAT THE AR OF THE ASSESSEE WAITED FOR 2 HOURS AND CIT (A) REFUSED TO ACCEPT THE LETTER PLACED AT PAGE 9 OF THE PAPER BOOK. LD. AR ALSO PLEADED THAT THIS AMOUNT WAS PAID PRIOR TO THE DATE OF FLING THE RETURN OF INCOME. THIS FACT IS EVIDENT FROM CHALLAN PLACED AT PAGES 6 & 7 OF TH E PAPER BOOK. LD. AR ALSO PLEADED TO RESTORE THE MATTER TO THE FILE OF THE ASSESSING OFF ICER. 4. WE HAVE HEARD BOTH THE SIDES. AFTER HEARING BOT H THE SIDES, IN THE INTEREST OF JUSTICE AND EQUITY, WE FIND IT APPROPRIATE TO REMIT THE ISS UE TO THE FILE OF THE ASSESSING OFFICER TO DECIDE DE NOVO AFTER HEARING THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 22 ND DAY OF JUNE, 2012. SD/- SD/- (RAJPAL YADAV) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 22 ND DAY OF JUNE, 2012 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT (A)-IX, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.