Global Minetec Ltd., New Delhi V. Addl. CIT, New Delhi

ITA 2330/DEL/2012

• Counselvise Citation: 233020114 RSA 2012
• Duration Of Justice: 3 year(s) 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 20-10-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 16-05-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL SENIOR
• Assessee Lawyers: MEGHA BHASIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH C CC C : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI R.S. SYAL BEFORE SHRI R.S. SYAL BEFORE SHRI R.S. SYAL BEFORE SHRI R.S. SYAL, ,, , ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER AND AND AND AND MS. MS. MS. MS.SUCHITRA KAMBLE SUCHITRA KAMBLE SUCHITRA KAMBLE SUCHITRA KAMBLE, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO.2330/DEL/2012 2330/DEL/2012 2330/DEL/2012 2330/DEL/2012 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2007 2007 2007 2007 - -- - 08 0808 08 M/S GLOBAL MINETEC LIMITED, M/S GLOBAL MINETEC LIMITED, M/S GLOBAL MINETEC LIMITED, M/S GLOBAL MINETEC LIMITED, 153, VASANT ENCLAVE, 153, VASANT ENCLAVE, 153, VASANT ENCLAVE, 153, VASANT ENCLAVE, NEW DELH NEW DELH NEW DELH NEW DELHI I I I 110 057. 110 057. 110 057. 110 057. PAN : AABCG3859M. PAN : AABCG3859M. PAN : AABCG3859M. PAN : AABCG3859M. VS. VS. VS. VS. ADDITIONAL COMMISSIONER OF ADDITIONAL COMMISSIONER OF ADDITIONAL COMMISSIONER OF ADDITIONAL COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, RANGE RANGE RANGE RANGE- -- -12, 12, 12, 12, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : MS. MEGHA BHASIN, CA. RESPONDENT BY : MS. ANIMA BARNWAL, SENIOR DR. ORDER ORDER ORDER ORDER PER R.S. SYAL, AM PER R.S. SYAL, AM PER R.S. SYAL, AM PER R.S. SYAL, AM : :: : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER PASSED BY LEARNED CIT(A)-XI, NEW DELHI ON 29 TH FEBRUARY, 2012 IN RELATION TO ASSESSMENT YEAR 2007-08. 2. IT IS A RECALLED MATTER INASMUCH THE EARLIER EX PARTE ORDER WAS RECALLED BY THE TRIBUNAL ON 7 TH JULY, 2015. 3. FIRST GROUND OF THE ASSESSEES APPEAL IS AGAINST GRANTING OF INADEQUATE OPPORTUNITY OF HEARING BY THE LEARNED CI T(A). 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IT IS OBSERVED THAT THE ASSESSING OFFIC ER MADE AN ADDITION OF `23,49,294/- BY DISALLOWING CERTAIN REPAIRS AND MAINTENANCE EXPENSES. THE ASSESSEE CHALLENGED THIS DISALLOWANC E IN THE FIRST APPEAL. THE LEARNED CIT(A) HAS RECORDED SERIES OF HEARINGS FIXED BY HIM WHICH WERE EITHER NOT ATTENDED BY THE ASSESSEE OR ADJOURNMENTS WERE SOUGHT. AFTER TAKING INTO CONSIDERATION THIS ATTITUDE OF THE ASSESSEE, LEARNED CIT(A) PROCEEDED TO DECIDE THE AP PEAL ON MERITS BY ITA-2330/DEL/2012 2 DISMISSING THE GROUNDS RAISED BY THE ASSESSEE. THE LEARNED AR ARGUED THAT THE ASSESSEE COULD NOT REPRESENT BEFORE THE LE ARNED CIT(A) ON THE SCHEDULED DATES OF HEARINGS FOR THE REASONS BEYOND ITS CONTROL. WE ARE SATISFIED WITH THE REASONS SO STATED BY THE LEARNED AR. AS SUCH, WE SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO TH E LEARNED CIT(A) FOR RENDERING DECISION ON MERITS AFTER ALLOWING REA SONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE HAS UNDERT AKEN TO ATTEND THE FRESH PROCEEDINGS BEFORE THE LD. FIRST APPELLATE AU THORITY. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 21 ST OCTOBER, 2015. SD/- SD/- ( (( ( SUCHITRA KAMBLE SUCHITRA KAMBLE SUCHITRA KAMBLE SUCHITRA KAMBLE ) )) ) (R.S. SYAL (R.S. SYAL (R.S. SYAL (R.S. SYAL ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATED : 21.10.2015 VK. COPY FORWARDED TO: - 1. APPELLANT : M/S GLOBAL MINETEC LIMITED, M/S GLOBAL MINETEC LIMITED, M/S GLOBAL MINETEC LIMITED, M/S GLOBAL MINETEC LIMITED, 153, VASANT ENCLAVE, NEW DELHI 153, VASANT ENCLAVE, NEW DELHI 153, VASANT ENCLAVE, NEW DELHI 153, VASANT ENCLAVE, NEW DELHI 110 057. 110 057. 110 057. 110 057. 2. RESPONDENT : ADDITIONAL COMMISSIONER OF INCOME T AX, ADDITIONAL COMMISSIONER OF INCOME TAX, ADDITIONAL COMMISSIONER OF INCOME TAX, ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE RANGE RANGE RANGE- -- -12, NEW DELHI. 12, NEW DELHI. 12, NEW DELHI. 12, NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-2330/DEL/2012 3 DATE OF DICTATION 20.10.2015 DATE ON WHICH THE TYPED DRAFT IS PL ACED BEFORE THE DICTATING MEMBER 20.10.2015 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 D ATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS 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 D I SPAT CH OF THE ORDER *