M/s. N.T. Back Office Services Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 2058/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4263 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 06-04-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER ITA NO. 2058/DEL/2017 ASSTT. YEAR : 2011-12 N.T. BACK OFFICE SERVICES PVT. LTD. 7/6, SARVAPRIYA VIHAR (LGF) NEW DELHI VS ITO WARD-18(4) NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AACCG2049N ASSESSEE BY : SH. RAHUL KHARE, ADV. REVENUE BY : SH. T VASANTHAN, S R. DR DATE OF HEARING : 26.09.2017 DATE OF PRONOUNCEMEN T : 26 . 09.2017 ORDER PER R.K.PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 27 TH JANUARY, 2016 OF THE CIT(A)- 6, NEW DELHI RELATING TO ASSESSMENT YEAR 2011-12. 2. GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER :- 1. THE LD. CIT(A) ERRED IN FACT AND IN LAW IN DISPOSING OFF THE APPEAL EXPARTE ON THE REASONING THAT NOTICE WER E SERVED AND NO APPEARANCE WAS MADE 2. THE LEARNED CIT(A) ERRED IN FACT AND IN LAW IN CONFIRMING THE ADDITION OF RS. 14,76,867 AND 16,67,280 WHICH I S NOT ONLY BAD IN LAW BUT ALSO AGAINST THE FACTS AND CIRCUMSTANCES OF THE CASE. ITA NO.2058/DEL/2017 (M/S N.T. BACK OFFICE SERVICE P. LTD.) 2 2.1 THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET SUBMITTED THAT DUE TO CHANGE IN THE ADDRESS OF THE ASSESSEE, NOTICE IS SUED BY THE OFFICE OF THE CIT(A) COULD NOT BE RECEIVED FOR WHICH THERE WA S NON-APPEARANCE BEFORE THE CIT(A). HE SUBMITTED THAT GIVEN AN OPPOR TUNITY, THE ASSESSEE WILL SUBSTANTIATE HIS CASE. HE ACCORDINGLY REQUESTED THAT THE MATTER MAY BE RESTORED TO THE FILE OF THE CIT(A) WI TH A DIRECTION TO ADJUDICATE THE ISSUE AFRESH AFTER HEARING THE ASSES SEE. 3. THE LD. DR ON THE OTHER HAND, OPPOSED THE ARGUME NTS ADVANCED BY THE ASSESSEE AND SUBMITTED THAT THE LD. CIT(A) H AS ALSO DECIDED ISSUE ON MERIT. HE ACCORDINGLY SUBMITTED THAT THE O RDER OF THE CIT(A) BE UPHELD. 4. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES, PERUSED THE ORDERS OF THE CIT(A) AND THE AO AND TH E PAPER BOOK FILED ON BEHALF OF THE ASSESSEE. I HAVE ALSO CONSIDERED THE VARIOUS DECISIONS CITED BEFORE ME. I FIND THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER AND HAS DISMISSED THE APPEAL FILED BY THE ASSESSEE. HE HAS ALSO DECIDED THE ISSUE ON MERI T. HOWEVER, IT IS AN ADMITTED FACT THAT ASSESSEE COULD NOT APPEAR BEFORE THE CIT( A) DUE TO NON-RECEIPT OF NOTICE. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE. I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO ASSESSEE TO SUBSTANT IATE ITS CASE. 5. THE ASSESSEE IS ALSO HEREBY DIRECTED NOT TO SEEK ANY ADJOURNMENT UNDER ANY PRETEXT AND APPEAR BEFORE THE CIT(A) TO SUBSTANTIA TE ITS CASE. THE LD. CIT(A) SHALL DECIDE THE ISSUE AS PER FACT AND LAW AFTER GIVING DUE OPPORTUNITY TO BEING HEARD TO THE ASSESSEE. I HOLD AND DIRECT ACCORDINGLY. THE G ROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. ITA NO.2058/DEL/2017 (M/S N.T. BACK OFFICE SERVICE P. LTD.) 3 6. 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 26.09.2017) SD/- (R.K.PANDA) ACCOUNTANT MEMBER DATED: 26 /09/2017 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGIS TRAR ITA NO.2058/DEL/2017 (M/S N.T. BACK OFFICE SERVICE P. LTD.) 4 DATE INITIAL 1. DRAFT DICTATED ON 26/09/2017 2. DRAFT PLACED BEFORE AUTHOR 26/09/2017 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER /09/2017 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. /09/2017 5. APPROVED DRAFT COMES TO THE SR.PS/PS /09/2017 6. KEPT FOR PRONOUNCEMENT ON /09/2017 7. FILE SENT TO THE BENCH CLERK /09/2017 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.