Tianjian Tianshi India Private Ltd. , New delhi V. DCIT Circle-25(1), New Delhi

ITA 1533/DEL/2022

AI Insights

The case involves Tianjian Tianshi India Pvt. Ltd., the appellant, contesting an ex-parte dismissal of their appeal by the Commissioner of Income Tax (Appeals) -43, New Delhi, for the Assessment Year 2011-12. The original assessment was completed under sections 144C/144 of the Income Tax Act, 1961, on 16.03.2015, with various additions made due to the assessee's non-compliance with earlier notices. The Assessing Officer had made additions based on past records, assuming similar claims were made in the current assessment year without any audited accounts for verification. The Tribunal found that the CIT (Appeals) had erred in sustaining the Assessing Officer's order without proper compliance from the assessee.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113143 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 02-01-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 29-06-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

I.T.A. No. 1533/Del/2022 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No. 1533/Del/2022 िनधाᭅरणवषᭅ/Assessment Year : 2011-12 Tianjian Tianshi India Pvt. Ltd., 207-C, NDM-2, 2 nd Floor, Wazirpur DC, Netaji Subhash Place, Shakur Pur I Block, North West, New Delhi – 110 034. बनाम Vs. DCIT, Circle : 25 (1), New Delhi. PAN No. AABCT5611J अपीलाथᱮ/ Appellant ᮧ᭜यथᱮ/ Respondent िनधाᭅᳯरतीकᳱओरसे / Assessee by : Shri Upvan Gupta, C. A.; राजˢकीओरसे / Department by Ms. Meenakshi Dohore, [Addl. CIT] - D. R.; सुनवाईकᳱतारीख/ Date of hearing : 03.01.2023 उ᳃ोषणाकᳱतारीख/Pronouncement on : 20.02.2023 आदेश / O R D E R PER C. N. PRASAD, J.M. 1, This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-43, New Delhi I.T.A. No. 1533/Del/2022 2 [hereinafter referred to CIT (Appeals)] dated 23.03.2018 for the Assessment Year 2011-12 in dismissing the appeal of the assessee ex-parte. 2. In the grounds of appeal the assessee has taken various grounds on merits as well as on dismissal of appeal ex-parte by the ld. CIT (Appeals). 3. On hearing both the parties and perusing the orders of the authorities below we notice that assessment in this case was completed under section 144C/144 of the Income Tax Act, 1961 (the Act) on 16.03.2015 making various additions in the absence of assessee complying with the notices dated 18.10.2013 and 25.11.2014. It is observed from the assessment order that the Assessing Officer repeated the addition which was made in the earlier assessment year stating that addition/disallowance was made based on past record. Surprisingly it is noticed that the Assessing Officer made this addition since similar additions were made in the immediately preceding assessment year i.e. in 2009-10, in the absence of audited accounts furnished by the assessee for the assessment year under consideration and he was of the opinion that in the absence of audited accounts it is not possible to say whether these claims were either made in this year or not. The Assessing Officer simply on assumption and not even knowing whether the assessee has made similar claims during this assessment year he made the disallowance based on past records and the ld. CIT (Appeals) simply sustained the order of the Assessing Officer as there was no compliance by the assessee for I.T.A. No. 1533/Del/2022 3 the notices issued. Therefore, taking the totality of facts and circumstances into consideration the order of the ld. CIT (Appeals) is set aside and the appeal of the assessee is restored to the file of the Assessing Officer for de novo assessment in accordance with law after providing adequate opportunity of being heard to the assessee. Grounds raised by the assessee are allowed for statistical purposes. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on : 20/02/2023 Sd/- Sd/- ( B.R.R. KUMAR ) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 20/02/2023 *MEHTA* Copy forwarded to : 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. I.T.A. No. 1533/Del/2022 4 Date of dictation 16.02.2023 Date on which the typed draft is placed before the dictating member 16.02.2023 Date on which the typed draft is placed before the other member 20.02.2023 Date on which the approved draft comes to the Sr. PS/ PS 20.02.2023 Date on which the fair order is placed before the dictating member for pronouncement 20.02.2023 Date on which the fair order comes back to the Sr. PS/ PS 20.02.2023 Date on which the final order is uploaded on the website of ITAT 20.02.2023 Date on which the file goes to the Bench Clerk 20.02.2023 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