Durable Doors and Windows, Gurgaon V. ACIT Circle 60(1), New Delhi

ITA 1960/DEL/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0692 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 14-11-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 04-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER I.T.A. No.1960/DEL/2023 Assessment Year 2016-17 Durable Doors and Windows F-103, Ashish Complex, Mayur Vihar, Phase-1, Delhi. Vs. Assistant/Deputy Commissioner of Income Tax, Circle-60(1), Delhi. TAN/PAN: AAFFD7427B (Appellant) (Respondent) Appellant by: None Respondent by: Shri Vivek Kumar Upadhyay, Sr.DR Date of hearing: 15 11 2023 Date of pronouncement: 16 11 2023 O R D E R PER SHAMIM YAHYA, A.M. T his appeal b y the Assessee i s dir ec ted aga ins t the order of the C o mmis si oner of Inc ome Ta x ( Appea ls ), N ati ona l Face less A ppeal Ce nt re, D elhi (‘C IT (A )’ in s hor t) da te d 09. 05. 20 23 pe rt ai ni ng to A sses s ment Y ea r 20 16-1 7. 2. T he Grounds o f ap peal re ad as under: “ 1 . T h a t t h e a d d i t i o n o f I N R 2 1 , 6 7 , 9 9 9 ( i . e . e x c e s s o f F o r m 2 6 A s o v e r G r o s s r e c e i p t s a s p e r t h e f i n a n c i a l s ) m a d e b y t h e As s e s s i n g O f f i c e r ( A s s e s s i n g O f f i c e r ) a n d c o n f i r m e d b y t h e N F A C C I T ( A) i s b a d i n l a w a n d i n f a c t s o f t h e c a s e . 2 . T h a t t h e P r i n c i p a l o f n a t u r a l j u s t i c e i s n o t f o ll o w e d b y t h e A s s e s s i n g O f f i c e r a s w e l l a s N F A C C I T ( A ) . ” 3. In t his c ase, t he Assessing O ffic er and C IT (A ) both passe d I.T.A. No.1960/Del/2023 2 an or der w ith out gr an ti ng adeq uate op portunit y to the assesse e. The additi on was to t he t une of Rs. 21, 67, 999 /- bei ng mi s match betw e en 26A S rec eipt a nd book receipt. None has appeared on behal f o f the asses see. 4. We have hea rd the ld. D R and perus ed t he reco rds. We fi nd that i t w ill in the inte rest o f j ustice, i f the matter is re mitte d to the fi le of the CIT (A ) to grant th e asses see an op portunit y to ex plain the mat ters. A ccor di ngl y, th e issue i s re mi t te d to the file of the CIT (A ). T he C IT (A ) sha ll deci de the iss ue afres h a ft er gi vi ng the assessee pro pe r oppo rtuni t y of bei ng hear d. 4. In th e r esul t, the appeal of t he asse ssee st ands allowe d f or sta tis ti ca l purpos es ex-par te. Order pronounced in the open Court on 16/11/2023. Sd/- Sd/- [KUL BHARAT] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 16/11/2023 prabhat