Sapras Architects And Engineering Pvt Ltd, NEW DELHI V. ACIT Central Circle - 18, New Delhi

ITA 207/DEL/2021

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8882 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 06-11-2022
• Assessment Year: 2017-2018
• Appeal Filed On: 15-03-2021
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Business expenditure; Opportunity of being heard; Principle of natural justice

Judgement Text

1 ITA no. 207/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. 207/DEL/2021 [Assessment Year: 2017-18] Sapras Architects And Engineers Pvt. Ltd., Basement 6 th , Jaipur Estate, Nizamuddin East, South Delhi-110013. PAN:AAJCS2024E Vs ACIT, Central Circle-18, New Delhi. APPELLANT RESPONDENT Assessee represented by None Department represented by Sh. M. Baranwal, CIT DR Date of hearing 07.11.2022 Date of pronouncement 07.11.2022 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-27, New Delhi, dated 21.01.2021, pertaining to the assessment year 2012-13. The assessee has raised following grounds of appeal: 2 ITA no. 207/Del/2021 “1. On the facts and circumstances of the case and in law, the Hon’ble Commissioner of income Tax (Appeals) erred in confirming the order of learned Assessing Officer. 2. On the facts and circumstances of the case and in law, the Hon’ble Commissioner of income Tax (Appeals) erred in confirming the order of learned Assessing Officer passed in violation of section 153D of the I.T. Act, 1961. 3. On the facts and circumstances of the case and in law, the Hon’ble Commissioner of income Tax (Appeals) erred in not allowing fresh claim of business expenditure of Rs. 67,43,600/-. 4. All the above grounds are without prejudice to each other. 5. The appellant craves leave to add any new ground of appeal or alter, amend or delete any of the above grounds of appeal.” 2. At the time of hearing no one attended the proceedings. The appeal was taken up for hearing in the absence of the assessee. It is seen from the records that before the learned CIT(Appeals) there was no representation on behalf of the assessee. Learned DR has no objection if the matter is restored to the file of the learned CIT(Appeals) for deciding the appeal on merit after hearing the assessee. 3. We have heard learned DR and perused the material on record. As agreed by the Learned DR and to subserve the interest of natural justice, the order of the learned CIT(Appeals) is set aside and the matter is restored to the file of the learned CIT(Appeals) for deciding the appeal of the assessee afresh on merit after affording reasonable opportunity of being heard to the assessee. 3 ITA no. 207/Del/2021 4. In the result, assessee’s appeal is allowed for statistical purposes. Order pronounced in open court during the course of hearing on 7th November, 2022. Sd/- Sd/- (NARENDRA KUMAR BILLAIYA) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Draft dictated 07.11.2022 Draft placed before author 07.11.2022 Approved Draft comes to the Sr. PS/PS Order signed and pronounced on File comes to P.S. File sent to the Bench Clerk Date on which file goes to the AR Date on which file goes to the Head Clerk Date of dispatch of Order Date of uploading on the website