Rai Printographs PvtLtd, New Delhi V. ITO WARD 21(2), New Delhi

ITA 2008/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0494 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 07-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL
• Section: 201

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC - 1 : NEW DELHI (THROUGH VIRTUAL HEARING) BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO. 2008 /DEL/201 9 ASSESSMENT YEAR : 20 10 - 11 RAI PRINTOGRAPHS PVT. LTD., 206, HANS BHAWAN, 1 BSZ MARG, NEW DELHI. PAN: AA B CR 6077N VS ITO, WARD - 21(2), NEW DELHI. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : NONE RE VENUE BY : SHRI M. BARNWAL, SR. DR DATE OF HEARING : 14 . 07 . 20 2 1 DATE OF PRONOUNCEMENT : 14 . 0 7 . 20 2 1 ORDER TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 2 5 TH JANUARY, 201 9 OF THE CIT(A) - 3 8 , DELHI RELATING TO ASSESSMENT YEAR 20 10 - 11 . 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THESE ALL RELATE TO THE EX P ARTE ORDER OF THE CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS MADE BY THE AO. ITA NO. 2 008 /DEL/201 9 2 3 . NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUE OF NOTICE. THEREFORE, THIS APPEAL WAS HEARD ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. D R. 4. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESSEE IS A COMPANY AND HAD FILED ITS RETURN OF INCOME ON 26 TH MARCH, 2011 DE CLARING THE TOTAL INCOME AT RS.38,48,764/ - . THE AO PASSED THE ORDER U/S 143(3)/147 OF THE ACT ON 26 TH DECEMBER, 2017 DETERMININ G THE TOTAL INCOME OF THE ASSESSEE AT RS.40,23,604/ - . SINCE THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A) DESPITE STATUTORY NOTICES ISSUED BY THE OFFICE OF THE CIT(A), THE LD. CIT(A), IN THE EX PARTE ORDER, DISMISSED THE APPEAL FILED BY THE ASSESSEE IN AB SENCE OF ANY ARGUMENT OR SUBMISSION OR PAPER BOOK FILED BEFORE HER. 5. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 6 . I HAVE HEARD THE LD. DR AND PERUSED THE RECORD. IT IS AN ADMITTED FACT THAT DESPITE FOUR OPPORTUNITIES GRANTED BY THE CIT(A), THE ASSESSEE DID NOT APPEAR BEFORE HER FOR WHICH THE LD.CIT(A) WAS CONSTRAINED TO PASS THE EX PARTE ORDER WHEREIN HE SUSTAINED THE ADDITIONS MADE BY THE AO. C ONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE I NTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE AND DECIDE THE ISSUE AS PER FACT AND LAW . THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AND SUBSTANTIATE ITS CASE, FAILING ITA NO. 2 008 /DEL/201 9 3 WHICH, THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 7 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E., ON 14. 07 .20 21 . SD/ - ( R. K. PANDA ) ACCOUNTANT MEMBER DATED: 14 TH J ULY, 20 21 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI