Shiv Tools Engineering Private Limited, Faridabad V. ACIT Circle II, Faridabad

ITA 2315/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 4046 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 28-01-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 13-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 68; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Shri Challa Nagendra Prasad, Judicial Member & Dr. B. R. R. Kumar, Accountant Member ITA No. 2315/Del/2023 : Asstt. Year: 2015-16 Shiv Tools Engineering P Ltd., A-580, Dabua Pali Road, Faridabad, Haryana 121001 Vs The ACIT, Circle II, Faridabad, Haryana (APPELLANT) (RESPONDENT) PAN No. AAICS 0332 D Assessee by : Sh. Gurjeet Singh, Adv. Revenue by : Sh. Vivek Vardhan, Sr. DR Date of Hearing: 29.01.2024 Date of Pronouncement: 01.02.2024 ORDER Per Dr. B. R. R. Kumar:- The present appeal has been filed by the assessee against the order of ld. CIT(A)/NFAC dated 15.06.2023. 2. The assessee has raised the following grounds of appeal:- 1. Becau s e t h e a ct i on f or in i ti at i on , c on t i nu ati on an d c on clu si on of a s s ess m ent p roc eed in g s u/ s 143( 3) is b ein g ch al l en g ed on fa ct s an d law . 2. Becau s e th e a ct i on i s b ei n g ch all en g ed on fa ct s and l aw f o r not pr ovidi n g rea son ab l e op po rtu ni t y of b ei ng h ea rd . Th e a sses sm en t ord er b ei n g p as sed i s i n vi ol a t i on of t h e p rin ci p l e of n at u ral j u st i c e an d wi th out g iv i ng ad eq ua te t i m e an d op p o rtu n it y t o t h e a pp ell an t t o pr esen t t h e c a se. 3. Becau s e a cti on i s b ein g ch al l en g ed on f act s and l a w f or m a kin g add it i on of Rs 40 ,00,0 00/ - u / s 68 ov erl ookin g th e sub m i s si on s fil ed an d d ocu m ent ary evi d en c es fu rn i sh ed i n su p p ort of h av i ng t ak en u ns ecu r ed l oa ns Rs 40, 00 ,00 0/ - ( Rs 20 ,00 ,0 00/ - b orro w ed f rom M / s ITA No. 2315/Del/2023 Shiv Tools Engineering P Ltd. 2 Yu g C om pu t ers Pv t Ltd and R s 20 , 00, 000 f rom Bh a rat Hei gh ts Li m i t ed ) . 4. F or an y c on seq u en t i al reli ef an d / or l egal cla i m aris in g ou t of th i s ap peal an d f or an y ad di ti on, d el et i on , am end men t a nd mo dif i c ati on i n t h e g rou nd s o f ap p eal b ef ore t h e d i sp o sal of t h e s am e in th e in t er est of su bst ant ia l j u sti ce t o t h e a s ses s ee. 3. We find that the ld. CIT(A) has issued five notices from 30.12.2022 to 01.06.2023. In response to the notice issued on 30.12.2020, the assessee sought adjournment, which was granted by the ld. CIT(A). The assessee has not complied nor responded to the notices issued subsequently by the ld. CIT(A). Owing to the non-compliance of the assessee, the ld. CIT(A) dismissed the appeal of the assessee. 4. Before us, it was pleaded that given an opportunity the assessee would comply to the notices issued to the ld. CIT(A). The ld. DR argued that there was no reason for remanding the matter to the file of the ld. CIT(A), as already sufficient opportunities have been given, but assessee choose not to comply to the notices. 5. We have seen the facts on record and find that there is failure on the part of the assesee to comply to the notices. The assessee has failed to appear on five occasions before the ld. CIT(A) and has taken up the grounds before the Tribunal pertaining to legal principles of “audi alteram partem” and sustenance of order of the AO by the ld. CIT(A) on “ex-parte” basis. We strongly believe that every assessee has a right to appeal before the authorities against any addition or ITA No. 2315/Del/2023 Shiv Tools Engineering P Ltd. 3 disallowance made to the returned income, at the same time, it is least expected that the assessee would comply to the notices issued by the authorities in an appropriate way. The assessee having miserably failed to attend before the ld. CIT(A) has taken the grounds of “audi alteram partem” before us. While the grievance of the assessee is not being preempted by us, at the same time, we feel that the conduct of the assessee is clogging the already burdened justice delivery system. Hence, we hereby direct the assessee to pay an amount of Rs.10,000/- to the “Prime Minister’s National Relief Fund” and approach the ld. CIT(A) for a fresh hearing denovo which shall be considered. The ld. CIT(A) is hereby directed to afford an opportunity of being heard to the assessee before conclusion of the proceedings. 6. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 01/02/2024. Sd/- Sd/- (C.N Prasad) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 01/02/2024 *NV, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, DELHI