M/s. Sai Baba Habitat Pvt. Ltd., Karnal V. ITO, New Delhi

ITA 1564/DEL/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 8408 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 16-03-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: AAKASH MEENA
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.1564/DEL/2017 ASSESSMENT YEAR: 2011-12 SAI BABA HABITAT PVT. LTD., C/O NEELAM SHARMA, 936, SECTOR 9, URBAN ESTATE, KARNAL. (PAN: AAOCS5479G) VS ITO, WARD-7(1), NEW DELHI. APPELLANT RESPONDENT ASSESSEE BY : SHRI AAKASH MEENA, A DV. DEPARTMENT BY: MS RINKU SINGH, SR. DR DATE OF HEARING : 04.01.2019 DATE OF PRONOUNCEMENT : 04.01.2019 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER : THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE ORDER DATED 19.01.2017 PASSED BY THE LD. CIT(A)-22 FOR AS SESSMENT YEAR 2011-12. 2. THE LD. AR AT THE OUTSET SUBMITTED THAT THE ASSE SSING OFFICER HAD PASSED AN EX PARTE ORDER U/S 144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'THE ACT') ON 5.3.2014. IT WAS FURTHER SUBMITTED THAT THE ASSESSEE COULD NOT A PPEAR BEFORE ITA NO. 1564/DEL/2017 ASSESSMENT YEAR 2011-12 2 THE ASSESSING OFFICER AS NO NOTICE U/S 143(2) WAS S ERVED UPON THE ASSESSEE. 2.1 ON A QUERY FROM THE BENCH, BOTH THE LD. AR AS W ELL AS THE LD. SR. DR HAD NO OBJECTION TO THE PROPOSITION THAT THE MATTER BE RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR R E-FRAMING THE ASSESSMENT AFRESH. 2.2 ACCORDINGLY, WE RESTORE THE ASSESSMENT TO THE F ILE OF THE ASSESSING OFFICER TO FRAME THE ASSESSMENT AFRESH AF TER GIVING DUE OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE. W E ALSO DIRECT THE ASSESSEE TO DULY APPEAR BEFORE THE ASSESSING OF FICER WHEN IT IS CALLED UPON BY THE ASSESSING OFFICER TO DO SO AN D FULLY COOPERATE WITH THE ASSESSMENT PROCEEDINGS, FAILING WHICH THE ASSESSING OFFICER SHALL BE AT LIBERTY TO PROCEED EX PARTE AGAINST THE ASSESSEE AS PER LAW. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04.01.2 019. SD/- SD/- (G.D. AGRAWAL) (SUDHANSHU SRIVASTA VA) VICE PRESIDENT JUDICIAL MEMBER DATED: 4 TH JANUARY, 2019 GS ITA NO. 1564/DEL/2017 ASSESSMENT YEAR 2011-12 3 COPY FORWARDED TO: - 1) APPELLANT 2) RESPONDENT 3) CIT(A) 4) CIT 5) DR BY ORDER ASSTT. REGISTRAR DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 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.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE 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