Eastern Resorts P.Ltd, New Delhi V. ITO, Ward-8(1), New Delhi

ITA 2495/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3232 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 22-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMESH LAKYASH
• Section: 143(3); 201

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DE LHI BENCHES : G : NEW DELHI (THROUGH VIRTUAL COURT HEARING) BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 2495 /D EL /201 9 ASSESSMENT YEAR : 20 14 - 15 EASTERN RESORTS P. LTD., 13/34, WEA, 4 TH FLOOR, MAIN ARYA SAMAJ ROAD, KAROL BAGH, DELHI. PAN : A A BCE0824C VS ITO, WARD - 8(1), NEW DELHI. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : NONE RE VENUE BY : SHRI UMESH LAKYASH, SR. DR DATE OF HEARING : 1 7 . 1 1 . 20 20 DATE OF PRONOUNCEMENT : 17 . 1 1 . 20 20 ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 1 4 TH JANUARY, 201 9 OF THE CIT(A) - 15 , NEW DELHI, RELATING TO ASSESSMENT YEAR 20 14 - 15 . 2. THE ASSESSEE IN ITS VARIOUS GROUNDS OF APPEAL HAS CHALLENGED THE ORDER OF THE CIT(A) SUSTAINING VARIOUS ADDITIONS MADE BY THE AO. ITA NO. 2 495 / D EL /201 9 2 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESSEE IS A COMPANY AND DERIVES INCOME FROM COMMISSION. IT FILED ITS RETURN O F INCOME ON 2 7.11.2014 DECLARING AN INCOME OF RS.2,500/ - . THE AO COMPLETED THE ASSESSMENT U/S 143(3) OF THE ACT AT A TOTAL INCOME OF RS.1,9 0,02,500 / - WHEREIN HE MADE ADDITION OF RS. 1,90,00,000/ - BEING UNEXPLAINED CASH DEPOSIT IN THE BANK ACCOUNT OF THE AS SESSEE. SINCE NONE APPEARED BEFORE THE CIT(A) DESPITE NUMBER OF OPPORTUNITIES GRANTED, THE LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HIM, UPHELD THE ADDITION MADE BY THE AO AND DISMISSED THE APPEAL OF THE ASSESSEE . 4. AGGRIEVED WITH SUCH ORDER OF THE CI T(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING. HOWEVER, AFTER HEARING THE LD. DR AND ON PERUSAL OF THE RECORD, WE FIND, THE LD.CIT(A) WHILE DISMISSING THE APPEAL FILED BY THE ASSESS EE HAS BASICALLY RELIED ON THE DECISION OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., 38 ITR 320 AND THE DECISION OF THE HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR REPORTED IN 223 ITR 480 AND VARIOUS OTH ER DECISIONS. HE HAS NOT DECIDED THE APPEAL ON MERIT WHICH HE WAS SUPPOSED TO. AS PER THE PROVISIONS OF THE INCOME - TAX ACT, THE LD.CIT(A) HAS TO DECIDE THE APPEAL ON MERIT AND CANNOT DISMISS THE APPEAL ON ACCOUNT OF NON - PROSECUTION. CONSIDERING THE TOTA LITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ITA NO. 2 495 / D EL /201 9 3 ASSESSEE TO SUBSTANTIATE ITS CASE, FAILING WHICH THE LD.CIT(A) IS AT LIBER TY TO PASS APPROPRIATE ORDER AS PER LAW. WE HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. DE CISION WAS PRONOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 1 7 TH NOVEMBER, 2020 ITSELF . SD/ - SD/ - ( SUCHITRA KAMBLE ) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 7 TH NOVEMBER, 2020. DK COPY FORWARDED TO : 1. A PPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI