Pixel Party, New Delhi V. DCIT, Circle-2, Noida

ITA 190/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3389 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 08-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: F NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.190/DEL/2018 ASSESSMENT YEAR: 2014-15 M/S. PIXEL PARTY, N-137, 1 ST FLOOR, GREATER KAILASH, PART-I, NEW DELHI VS. DCIT, CIRCLE-2, NOIDA PAN :AAMFP5201A (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 30 TH JUNE, 2017 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-I, NOIDA [IN SHORT THE THE LE ARNED CIT(A)] FOR ASSESSMENT YEAR 2014-15, RAISING THE GROUNDS BELOW: 1. THAT THE ORDER OF THE LEARNED CIT(A)-I, NOIDA, U /S 143(3) OF THE I.T. ACT, 1961 IS TOTALLY WRONG, BAD IN LAW AND NEEDS TO BE QUASHED. 2. THAT THE LEARNED CIT(A)-1, NOIDA HAS MADE ADDITI ONS WITHOUT ANY BASIS AND ARE FRIVOLOUS IN NATURE. 3. THAT THE ABOVE GROUNDS OF APPEAL ARE WITHOUT PRE JUDICE TO ONE ANOTHER. 4. THAT THE ASSESSEE PRAYS PERMISSION TO ADD, DELET E OR AMEND ONE OR MORE GROUNDS OF APPEAL. APPELLANT BY SH. ASHWANI KUMAR, CA RESPONDENT BY SH. ROHIT ANAND, SR.DR DATE OF HEARING 06.10.2021 DATE OF PRONOUNCEMENT 14.10.2021 2 ITA NO.190/DEL/2018 2. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSESSE E SUBMITTED THAT THE IMPUGNED ORDER HAS BEEN PASSED B Y THE LEARNED CIT(A) EX-PARTE QUA THE ASSESSEE WITHOUT TAKING INTO CONSIDERATION ARGUMENTS/SUBMISSIONS OF THE ASSESSEE AND, THEREFORE, THE APPEAL MAY BE SET ASIDE TO THE FILE OF THE LEARNED CIT(A) FOR DECIDING AFRESH AFTER TAKING INTO CONSID ERATION THE SUBMISSION OF THE ASSESSEE. 3. THE LEARNED DR, ON THE OTHER HAND, DID NOT OBJECT FOR RESTORING THE APPEAL TO THE LEARNED CIT(A). 4. WE HAVE HEARD THE RIVAL SUBMISSIONS OF THE PARTIES AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE LEARNED CIT(A) HAS RECORDED IN THE IMPUGNED ORD ER THAT THE ASSESSEE WAS PROVIDED MANY OPPORTUNITIES TO REPRESE NT THE CASE AND ADDUCE THE EVIDENCES BUT HE FAILED TO DO SO. TH E LEARNED COUNSEL FOR THE ASSESSEE SOUGHT ADJOURNMENTS EVERY TIME FOR ADDUCING EVIDENCES, HOWEVER, NO SUCH EVIDENCE HAS B EEN ADDUCED BEFORE THE LEARNED CIT(A), THEREFORE, HE DE CIDED THE APPEAL EX PARTE QUA ASSESSEE. 5. BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE HA S GIVEN UNDERTAKING THAT HE WILL APPEAR BEFORE THE LEARNED CIT(A) AND SUBMIT ALL THE REQUIRED EVIDENCES WHICH ARE RELIED UPON BY THE ASSESSEE. IN VIEW OF THE UNDERTAKING OF THE LEARNED COUNSEL FOR THE ASSESSEE AND IN THE INTEREST OF SUBSTANTIAL JUSTICE , IT IS APPROPRIATE TO RESTORE THIS APPEAL TO THE FILE OF T HE LEARNED CIT(A) FOR DECIDING AFRESH AFTER TAKING INTO CONSIDERATION SUBMISSIONS OF THE ASSESSEE. 3 ITA NO.190/DEL/2018 6. THE ASSESSEE IS DIRECTED NOT TO SEEK UNNECESSARY ADJOURNMENTS BEFORE THE LEARNED CIT(A) AND COOPERAT E IN THE DISPOSAL OF APPEAL. 7. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTIC AL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH OCTOBER, 2021 SD/- SD/- (KUL BHARAT) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 14 TH OCTOBER, 2021. RK/- (DTDC) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI