Chun Mun Stores Pvt. Ltd., New Delhi V. ACIT, Circle- 6(1), New Delhi

ITA 2586/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1334 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 13-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VINAY CHOWLA
• Keywords: Set aside
• Section: 43

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.2586/DEL/2018 ASSESSMENT YEAR: 2012-13 CHUN MUN STORES PVT. LTD. J-18, CENTRAL MARKET, LAJPAT NAGAR-11, NEW DELHI PAN NO. AAACC1170E VS ACIT CIRCLE 6 (1) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY SH. VINAY CHOWLA, ADVOCATE RESPONDENT BY SH. MAHESH THAKUR, SR. DR DATE OF HEARING: 06/07/2021 DATE OF PRONOUNCEMENT: 06/07/2021 ORDER PER N. K. BILLAIYA, AM: THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST T HE ORDER OF THE CIT(A)-2, NEW DELHI DATED 15.02.2018 PERTAINING TO A.Y. 2012-13. 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE AS SESSEE IS THAT NEITHER THE AO NOR THE CIT(A) HAVE GIVEN SUFFI CIENT 2 OPPORTUNITY TO THE ASSESSEE TO EXPLAIN ITS CASE AND THE CIT(A) ERRED IN CONFIRMING THE ORDER FRAMED U/S.154 OF THE ACT. 3. BRIEFLY STATED THE FACTS OF THE CASE ARE THAT TH E ASSESSEE FILED ITS RETURN OF INCOME ON 29.09.2012 DECLARING INCOME OF RS. 3.03 CRORES. THE RETURN WAS SELECTED FOR SCRUTINY ASSES SMENT AND ASSESSMENT ORDER DATED 18.03.2015 WAS FRAMED U/S. 1 43 (3) OF THE ACT. 4. VIDE NOTICE DATED 13.07.2015 THE AO CHOSE TO REC TIFY THE MISTAKE APPARENT FROM RECORD IN THE ASSESSMENT ORDE R DATED 18.03.2015. NONE ATTENDED ON BEHALF OF THE ASSESSE E. 5. A SECOND NOTICE WAS ISSUED ON 23.09.2015 WHICH W AS RECEIVED BY THE AUTHORIZED REPRESENTATIVE OF THE AS SESSEE COMPANY BUT AGAIN NO REPLY WAS FURNISHED. THE AO R ECTIFIED THE ASSESSMENT ORDER BY INCREASING THE ASSESSED INCOME BY RS.7092420/-. 6. ASSESSEE CARRIED THE MATTER BEFORE THE CIT(A) BU T WITHOUT ANY SUCCESS. 7. FROM THE BODY OF THE ORDER OF THE FIRST APPELLAT E AUTHORITY WE FIND THAT THE PROCEEDING BEFORE HIM WERE NEVER ATTE NDED BY THE ASSESSEE AND HE WAS FORCED TO PASS THE APPELLATE OR DER. 8. CONSIDERING THE FACTS IN TOTALITY, WE ARE OF THE CONSIDERED VIEW THAT FOR WHATEVER REASON THE PROCEEDINGS BEFOR E THE AUTHORITIES BELOW WERE NOT PROPERLY ATTENDED, THE A SSESSEE DESERVES A FINAL CHANCE TO EXPLAIN ITS CASE. 3 9. WE, THEREFORE, SET ASIDE THE ENTIRE ISSUE TO THE FILES OF THE AO. THE AO IS DIRECTED TO DECIDE THE ISSUE FRESH A FTER GIVING A REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE AND THE ASSESSEE IS DIRECTED TO AVAIL THIS FINAL OPPORTUNITY AND PRESENT ITS CASE. 10. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 11. DECISION ANNOUNCED IN THE OPEN COURT IN THE PR ESENCE OF BOTH THE REPRESENTATIVES ON 06.07.2021. SD/- SD/- (AMIT SHUKLA) (N. K. BILLAIYA) JUDICIAL MEMBER A CCOUNTANT MEMBER *NEHA* DATE:-06.07.2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR ITAT NEW DELHI 4 DATE OF DICTATION 0 6 .07.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 06.07.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 06.07.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 06.07.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 06.07.2021 DATE ON WHICH THE FAIR ORDER COMES BAC K TO THE SR. PS/ PS 07.07.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 07.07.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 07.07.2021 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER