ACIT, New Delhi V. M/s. Shulini Reality Pvt. Ltd., New Delhi

ITA 2062/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4118 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 06-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• Keywords: Opportunity of being heard; Principle of natural justice; Additional evidence
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA NO. 2062 /DEL/201 7 [A.Y. 20 13 - 14 ] THE A.C. I.T VS. SHALINI REALITY PVT. LTD CENTRAL CIRCLE 20 [FORMERLY KNO WN AS MITHILLANCHAL NEW DELHI INV E ST MENT & FINANCE PVT LTD. 7, NARINDER BHAWAN, 488, RING ROAD, AZADPUR, NEW DELHI PAN : AACCM 5873 C [APPELLANT] [ RESPONDENT ] DATE OF HEARING : 1 0 . 1 0.2017 DATE OF PRONOUNCEMENT : 16 . 1 0.2017 ASSESSEE BY : NONE REVENUE BY : SHRI T. VASANTHAN SR. DR ORDER THIS APPEAL OF THE ASSESSEE ARISES FROM THE ORDER OF THE LD. CIT(A) - 27 , NEW DELHI VIDE ORDER DATED 06 . 0 1 .201 7 FOR A.Y. 20 13 - 14 . 2 . THE REVENUE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: 1. T HE LD. CIT(A) ERRED IN LAW AND ON FACTS IN DELE TING THE ADDITION OF RS. 49, 67,380/ - IGNORING THE FACTS ON RECORD 2 2. T HE LD. CIT(A) ERRED IN LAW AND ON FACTS IN ADMITTING THE ADDITIONAL EVIDENCES WITHOUT ALLOWING ANY OPPORTUNITY TO THE ASSESSING OFFICER. 3. THUS THE ORDER OF THE LD. CIT(A) IS ERRO NEOUS AND NOT TENABLE IN LAW AND ON FACTS. 3. NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE. THEREFORE, I HEARD THE LD. DR AND PERUSED THE RELEVANT MATERIAL ON RECORD. 4. THE FACTS OF THE CASE ARE THAT ASSESSMENT IN THE PRESENT CASE WAS MA DE U/S 144 OF THE INCOME - TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'THE ACT' FOR SHORT]. THE NOTICES SENT TO THE ASSESSEE WERE RECEIVED BACK UNDELIVERED, THEREFORE, THE ASSESSING OFFICER MADE THE ADDITIONS. BEFORE THE LD. CIT(A), THE ASSESSEE SUBMITTED A DDITIONAL EVIDENCES BUT HAD NOT GIVEN OPPORTUNITY TO THE ASSESSING OFFICER AND THEREFORE, HE IS NOT JUSTIFIED IN TAKING DECISION WITHOUT FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE. IN ALL FAIRNESS, UNDER THE PRESENT FACTS AND CIRCUMSTANCES OF THE CASE, T HE MATER IS SET ASIDE TO THE FILE OF THE ASSESSING OFFICER WHO WILL DECIDE THE ISSUE DENOVO, OF COURSE, AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 5 . IN THE RESULT, THE APPEAL OF THE REVENUE IN ITA NO. 2062/DEL/2017 FOR A.Y. 20 13 - 14 IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRO NOUNCED IN THE OPEN COURT ON 16 . 1 0.2017. SD/ - [B.P. JAIN] ACCOUNTANT MEMBER DATED : 16 TH OCTOBER , 2017 VL/ COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . C IT(A) 5 . DR ASST. REGISTRAR, ITAT, NEW DELHI