The Millennium Builders, Gurgaon V. ACIT, New Delhi

ITA 1947/DEL/2015

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 9707 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2009-2010
• Appeal Filed On: 06-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.1947/DEL/2015 ASSESSMENT YEAR : 2009-10 THE MILLENNIUM BUILDERS, 817, SECTOR- 22, GURGAON. VS. ACIT, CENTRAL CIRCLE- 25(1), NEW DELHI. PAN : AAEFT9224D (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI N. K. BANSAL, SR.DR DATE OF HEARING : 26-09-2018 DATE OF PRONOUNCEMENT : 26-09-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 13.03.2013 OF THE CIT(A)- XXIV, NEW DELHI RELATING TO ASSESSMENT YEAR 2009-10. 2. DESPITE SERVICE OF NOTICE, NONE APPEARED ON BEHA LF OF THE ASSESSEE, THEREFORE, THIS APPEAL IS BEING DECIDED ON THE BASI S OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS A PARTNERSHIP FIRM AND IS ENGAGED IN THE BUSINESS OF CONSTRUCTION AND INFRAST RUCTURE DEVELOPMENT. IT FILED ITS RETURN OF INCOME ON 30.09.2009 DECLARING TOTAL INCOME OF RS.38,78,412/-. 2 ITA NO.1947/DEL/2015 SINCE THERE WAS NON-COMPLIANCE FROM THE SIDE OF THE ASSESSEE TO THE STATUTORY NOTICES ISSUED BY THE ASSESSING OFFICER FROM TIME T O TIME, THE ASSESSING OFFICER, ON THE BASIS OF MATERIAL AVAILABLE ON RECO RD, DISALLOWED 50% OF THE EXPENSES OF RS.1,47,61,475/- CLAIMED IN THE PROFIT & LOSS ACCOUNT AND ACCORDINGLY MADE ADDITION OF RS.73,80,738/- TO THE TOTAL INCOME OF THE ASSESSEE. THE ASSESSING OFFICER ACCORDINGLY DETERMINED THE TA XABLE INCOME AT RS.1,12,59,148/-. 4. SINCE NONE APPEARED BEFORE THE LD. CIT(A), HE DI SMISSED THE APPEAL IN ABSENCE OF ANY COOPERATION FROM THE SIDE OF THE ASS ESSEE. 5. AGGRIEVED WITH SUCH ORDER OF THE LD. CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 6. AFTER HEARING THE LD. DR AND ON PERUSAL OF THE O RDERS OF THE AUTHORITIES BELOW, WE FIND THAT DUE TO NON-APPEARANCE BEFORE TH E ASSESSING OFFICER, HE PASSED THE ORDER U/S 144 OF THE I.T. ACT, 1961 DETE RMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.1,12,59,148/- WHEREIN HE HAD MAD E DISALLOWANCE OF 50% OF THE EXPENSES CLAIMED IN THE PROFIT AND LOSS ACCOUNT . SINCE NOBODY APPEARED BEFORE THE LD. CIT(A), THE LD. CIT(A), IN THE EX-PARTE ORDER PASSED BY HIM, DISMISSED THE APPEAL FILED BY THE ASSESSEE BUT HE H AS NOT DECIDED THE ISSUE ON MERIT. SINCE THE ASSESSEE DID NOT APPEAR BEFORE TH E TRIBUNAL, THEREFORE, CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE A ND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION 3 ITA NO.1947/DEL/2015 TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO S UBSTANTIATE ITS CASE AND DECIDE THE ISSUE ON MERIT AS PER FACT AND LAW. THE ASSESS EE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHOUT SEEKING ANY AD JOURNMENT UNDER ANY PRETEXT FAILING WHICH THE LD. CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 26 TH DAY OF SEPTEMBER, 2018. SD/- SD/- (SUDHANSHU SRIVASTAVA) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26-09-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI