Rajdhani Flora & Infrastructure Developers Private Limited, Delhi V. ITO,WARD 21(1), Delhi

ITA 1968/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3879 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 04-12-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 05-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(1)

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 1968, 1969 & 1970/Del/2023 Asstt. Years: 2008-09, 2009-10 & 2012-13 O R D E R PER ASTHA CHANDRA, JM These three appeals have been filed by the assessee against three separate orders dated 28.02.2023 of the Ld. Principal Commissioner of Income Tax (Appeals), NFAC, Delhi, (“CIT(A)”) pertaining to Assessment Year (“AY”) 2008-09, 2009-10 and 2012-13. 2. The assessee has taken the following common grounds in all the three appeals:- “Sir due to financial crises and badly disturb of normal life, no hearing given properly. Please give one more opportunity for hearing. Sir assessment order is not traceable so few figures data on estimate basis.” Rajdhani Flora & Infrastructure Developers Private Limited, 315 Rakeshdeep, 11, Community Centre, Delhi – 110 049 PAN AACCR0631F Vs. ITO, Ward 21(1) Delhi. (Appellant) (Respondent) Assessee by: None Department by : Shri Vivek Vardhan, Sr. DR Date of Hearing 05/12/2023 Date of pronouncement 14/02/2024 Rajdhani Flora & Infrastructure Developers P Ltd. vs ITO 2 3. It is revealed from the record that the assessee e-filed its return for AY 2008-09, 2009-10 and 2012-13 declaring total income of Rs. 49,96,720/-, Rs. 38,58,550/- and Rs.12,55,852/- on 30.09.2008, 30.09.2009 and 26.02.2013 respectively. The returns were processed under section 143(1) of the Income Tax Act, 1961 (the “Act”) on 29.12.2009, 23.03.2011 and 28.06.2013 respectively. Against certain adjustments made in the intimation, the assessee filed appeals before the Ld. CIT(A) for all the three AY(s). 4. The Ld. CIT(A) has dismissed the three appeals vide his separate order(s) dated 28.02.2023 against which the assessee is in appeal before the Tribunal taking common ground stated earlier. 5. None attended the hearing fixed before the Tribunal on 05.12.2023 for and/or on behalf of the assessee. The Ld. Sr. DR was, however, present. So we decided to proceed to adjudicate the appeals after hearing the Ld. Sr. DR. 6. The Ld. Sr. DR suggested that since appeal(s) have not been decided by the Ld. CIT(A) on merits, it would be expedient if the matter is sent back to the Ld. CIT(A) for deciding the appeals on merits. We agree. It would be, in the interest of justice and fair play if the matter is restored to the file of Ld. CIT(A) to decide them denovo on merits after allowing opportunity to the assessee to present his case. We order accordingly. 7. For statistical purposes, these three appeals of the assessee are treated as allowed. Order pronounced in the open court on 14 th February, 2024. sd/- sd/- (N.K. BILLAIYA) (ASTHA CHANDRA) ACCOUNTANT MEMBER JUDICIAL MEMEBR Dated: 14/02/2024 veena Rajdhani Flora & Infrastructure Developers P Ltd. vs ITO 3 Copy forwarded to- 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi 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. PS/PS Date on which the final order is uploaded on the website 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