Sarika Industries, Delhi V. ITO, Ward-59(2), New Delhi

ITA 2166/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7345 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 28-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Assessee Lawyers: M K BHATT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI N.S.SAINI, ACCOUNTANT MEMBER ITA NO.-1341, 2166 /DEL/2018 ( ASSESSMENT YEAR: 2013-14, 2014-15) M/S. SARIKA INDUSTRIES C/O. M.K.BHATT & CO. 302, E-10- 12, JAWAHAR PARK, LAXMI NAGAR DELHI 110 092 PAN : VS ITO WARD-59(2) NEW DELHI ASSESSEE BY SHRI M.K.BHATT, CA REVENUE BY SHRI GURMEL SINGH SR. DR & SH. S.S.RANA, CIT(DR) ORDER PER N.S.SAINI, ACCOUNTANT MEMBER : THESE TWO APPEALS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXV, NEW D ELHI FOR ASSESSMENT YEAR 2013-14 DATED 15.12.2017 AND LD. CO MMISSIONER OF INCOME TAX (APPEALS)-XIX, NEW DELHI FOR ASSESSMENT YEAR 2014-15 DATED 17.08.2017. 2. IN BOTH THE APPEALS THE COMMON ISSUE INVOLVED IS THAT THE COMMISSIONER OF INCOME TAX (APPEALS) ERRED IN NOT A LLOWING DEDUCTION U/S 80IC OF THE ACT CLAIMED BY THE ASSESS EE IN ITS RETURN OF INCOME FOR THE YEARS UNDER APPEAL ON THE GROUND THA T COPY OF AUDITORS REPORT IN FORM 10CCB WAS NOT FILED BY THE ASSESSEE ELECTRONICALLY WITH THE RETURN OF INCOME. DATE OF HEARING 19.12.2018 DATE OF PRONOUNCEMENT 14.01.2019 2 ITA N O. 1341, 2166/DEL/2018 3. THE FACTS OF THE CASE ARE THAT IN THE ASSESSMENT YEAR 2013-14 APPEAL OF THE ASSESSEE CAME TO BE DISMISSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) ON THE GROUND THAT THE ASSESSE E MADE NO COMPLIANCE TO THE NOTICE OF HEARING ISSUED FOR HEAR INGS OF APPEAL ON 19.05.2017, 17.07,2017, 29.09,2017 AND 13.12.2017. IN THE ASSESSMENT YEAR 2014-15, THE COMMISSIONER OF INCOME TAX (APPEALS) DISMISSED THE APPEAL OF THE ASSESSEE ON T HE GROUND THAT THE AUDIT REPORT IN FORM 10CCB WAS MANDATORILY REQU IRED TO BE UPLOADED ALONG WITH RETURN OF INCOME WAS NOT DONE B Y THE ASSESSEE. 4. THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE, S HRI M.K.BHATT, CA ARGUED AND SUBMITTED THAT APPEAL OF THE ASSESSEE SHOULD BE RESTORED BACK TO THE FILE OF THE COMMISSIONER OF IN COME TAX (APPEALS) FOR ADJUDICATING THE SAME AFRESH AS APPEA L FOR ASSESSMENT YEAR 2013-14 WAS DISMISSED WITHOUT ADJUDICATING TH E MERITS OF THE CASE ONLY ON THE GROUND THAT THE ASSESSEE FAILED TO PUT IN APPEARANCE ON THE DATES OF HEARING FIXED BY HIM. HE IS FURTHER SUBMITTED THAT AS THE ASSESSMENT YEAR 2013-14 IS PRIOR TO THE ASSESSM ENT YEAR 2014- 15 AND WHICH WILL HAVE A BEARING ON ASSESSMENT YEAR 2014-15 AND AS THE APPEAL OF THE ASSESSEE FOR ASSESSMENT YEAR 2013 -14 IS RESTORED BACK TO THE FILE OF THE COMMISSIONER OF INCOME TAX (APPEALS) FOR ADJUDICATION AFRESH, THE APPEAL FOR ASSESSMENT YEAR 2014-15 SHOULD ALSO BE REMANDED BACK TO THE FILE OF THE COMMISSION ER OF INCOME TAX (APPEALS). 5. THE LD. DEPARTMENTAL REPRESENTATIVE SHRI GURMEL SINGH, SR. DR AND SH. S.S. RANA, CIT(DR) HAD NO OBJECTION TO THE ABOVE SUBMISSION MADE BY THE LD. AUTHORISED REPRESENTATIVE OF THE AS SESSEE. 6. IN VIEW OF ABOVE FACTS OF THE CASE AND TAKING IN TO CONSIDERATIONS THE SUBMISSIONS OF THE LD. AUTHORISED REPRESENTATIV E OF THE ASSESSEE, TO WHICH LD. DEPARTMENTAL REPRESENTATIVE HAD NO OBJ ECTION, WE SET 3 ITA N O. 1341, 2166/DEL/2018 ASIDE THE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) AND REMAND THE MATTER BACK TO HIS FILE TO RE-ADJUDICATE THE APPEAL OF THE ASSESSEE AFRESH AFTER ALLOWING REASONABLE AND PROPE R OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS DIRECTED T O APPEAR BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) ON THE DAT E OF HEARING FIXED BY HIM AND TO FILE ALL THE DETAILS AND DOCUME NTS AS AND WHEN CALLED UPON TO DO SO BY THE LD. COMMISSIONER OF INC OME TAX (APPEALS). WITH THESE DIRECTIONS THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 14 TH , JANUARY, 2019 AT NEW DELHI. SD/- SD/- (DIVA SINGH) (N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEM BER DATED: 14.01.2019 *BR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 21.12.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 21.12.2018 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 14.01.2019 4 ITA N O. 1341, 2166/DEL/2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 14.01.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 14.01.2019 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