Seriel Buildtech Private Limited, New Delhi V. DCIT CPC, Bangalore

ITA 1718/DEL/2020

AI Insights

The case involves three appeals filed by Serial Buildtech Pvt. Ltd., Sidhivinayak Buildcon Pvt. Ltd., and Sparsh Promoters Pvt. Ltd. against the orders of the CIT(A)-08, New Delhi for the Assessment Year 2017-18. The primary contention in all three appeals was the alleged lack of sufficient opportunity provided to the assessee to present their case before the CIT(A). The assessee argued that due to the COVID-19 pandemic, they were unable to procure all necessary details and documents, and claimed not to have received communication regarding the adjournment of the hearing. The Departmental Representative (DR) contended that notices were issued and the assessee failed to appear. The Tribunal found merit in the assessee's request for a de-novo hearing due to the circumstances presented.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 112638 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: G
• Next Hearing Date: 27-02-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 18-10-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 ITA Nos. 1718/Del/2019, 1719/Del/2010 & 1720/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “G” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1718/DEL/2020 (A.Y 2017-18) Serial Buildtech Pvt. Ltd. 306-308, 3 rd Floor, Square One, C-2, District Centre, Saket, New Delhi PAN:AAJCS7241M (APPELLANT) Vs. DCIT CPC, Bangalore (RESPONDENT) I.T.A. No. 1719/DEL/2020 (A.Y 2017-18) Sidhivinayak Buildcon Pvt. Ltd. 306-308, 3 rd Floor, Square One, C-2, Disrtrict Centre, Saket, New Delhi PAN:AAICS0680B (APPELLANT) Vs. DCIT CPC, Bangalore (RESPONDENT) I.T.A. No. 1720/DEL/2020 (A.Y 2017-18) Sparsh Promoters Pvt. Ltd. 306-308, 3 rd Floor, Square One, C-2, Disrtrict Centre, Saket, New Delhi PAN:AAJCS7475H (APPELLANT) Vs. DCIT CPC, Bangalore (RESPONDENT) 2 ITA Nos. 1718/Del/2019, 1719/Del/2010 & 1720/Del/2020 ORDER PER YOGESH KUMAR U.S., JM These three appeals are filed by the assessee against the order dated 17/08/2020 passed by CIT(A)-08, New Delhi for Assessment Year 2017-18. 2. In all the three appeals, the Ld. counsel for the assessee emphasizing on Ground No. 1 of appeal submitted that the CIT(A) has not provided sufficient opportunity to the assessee to present the case and the order has been passed without giving proper opportunity to the assessee. 3. The Ld. DR submitted that the notices have been issued to the assessee through mail and even after receipt of the notices, the assessee has failed to appear and put forth the case before the CIT(A), therefore submitted that, the order of the Ld.CIT(A) requires no adjudication. 4. We have heard the parties and perused the material available on record and gave our thoughtful consideration. Appellant by Sh. Salil Kapoor, Adv & Sh. Amarbir singh, Ca Respondent by Sh. Narpat Singh, Sr. DR Date of Hearing 28.02.2023 Date of Pronouncement 28.02.2023 3 ITA Nos. 1718/Del/2019, 1719/Del/2010 & 1720/Del/2020 5. It is found from the record that the Ld.CIT(A) has sent notice of hearing to the assessee on 21/07/2020 by fixing the date of hearing as 28/07/2020, the assessee through his AR filed a request for adjournment and the case was posted to 05/08/2020. On 05/08/2020, no compliance has been made and no submission has been filed /uploaded on ITBA by the Assessee. Therefore, the orders impugned in all the above three cases have been passed on 17/08/2020 by dismissing the appeal filed by the assessee. 6. It is the specific case of the assessee is that during the relevant point of time, the assessee has requested for sufficient time due to Covid-19 situation and the assessee could not procure all the details and documents due to Covid- 19 situation and the notice sent o the assessee by the CIT(A) has not been received by the assessee and the assessee has not received any communication in so far as adjourning the matter to 05/08/2020 by the CIT(A), therefore could not appear before the CIT(A), which ultimately resulted in passing the order impugned. 7. Considering the above facts and circumstances, we are of the view that if an opportunity is given to the assessee to put forth the case before the CIT(A), the substantial justice would be rendered. Accordingly, we inclined to allow the Ground No. 1 of the above appeals for statistical purpose by remitting the matter to the file of CIT(A) for de-novo consideration and the assessee is directed to cooperate with the appeal proceedings before the CIT(A). 4 ITA Nos. 1718/Del/2019, 1719/Del/2010 & 1720/Del/2020 8. Since, we have allowed the Ground No. 1 for statistical purpose other grounds on merit are not adjudicated which is kept open to be determined by the CIT(A) 9. In the result, the appeal filed by the assessee in ITA No. 1718/Del/2020, 1719/Del/2020 & 1720/Del/2020 are partly allowed for statistical purpose. Order pronounced in the Open Court on : 28 th February , 2023. Sd/- Sd/- (Dr. B. R. R. KUMAR) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 28 /02/2023 *R. N, Sr. PS* Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI