Viku Impex Pvt. Ltd., New Delhi V. ACIT, New Delhi

ITA 2622/DEL/2013

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7318 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Next Hearing Date: 31-05-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 02-05-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NAINA SOIN KAPIL SENIOR
• Assessee Lawyers: SHUBHAM SOBTI S

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 D DD D : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT AND AND AND AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA ITAITA ITA NO NONO NO . .. . 2622/DEL/2013 2622/DEL/2013 2622/DEL/2013 2622/DEL/2013 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2009 2009 2009 2009 - -- - 10 1010 10 M/S VIKU IMPEX PVT.LTD., M/S VIKU IMPEX PVT.LTD., M/S VIKU IMPEX PVT.LTD., M/S VIKU IMPEX PVT.LTD., C/O R.B. ARORA & CO., C/O R.B. ARORA & CO., C/O R.B. ARORA & CO., C/O R.B. ARORA & CO., CH CHCH CHARTERED ACCOUNTANTS, ARTERED ACCOUNTANTS, ARTERED ACCOUNTANTS, ARTERED ACCOUNTANTS, 38/6, WEST PATEL NAGAR, 38/6, WEST PATEL NAGAR, 38/6, WEST PATEL NAGAR, 38/6, WEST PATEL NAGAR, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 008. 110 008. 110 008. 110 008. PAN : AABCV7428H. PAN : AABCV7428H. PAN : AABCV7428H. PAN : AABCV7428H. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -17(1), 17(1), 17(1), 17(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : DR. RAKESH GUPTA, SHRI DEEPESH GARG AND SHRI SHUBHAM SOBTI, ADVOCATES. RESPONDENT BY : SMT. NAINA SOIN KAPIL, SENIOR DR. DATE OF HEARING : 10.01.2019 10.01.2019 10.01.2019 10.01.2019 DATE OF PRONOUNCEMENT : 14.01.2019 14.01.2019 14.01.2019 14.01.2019 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT : :: :- -- - THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2009-1 0 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-19, NEW DELHI DATED 31 ST JANUARY, 2013. 2. AT THE TIME OF HEARING BEFORE US, IT IS STATED BY T HE LEARNED COUNSEL THAT IT IS A SMALL APPEAL INVOLVING DISALLOWA NCE OF `42,35,010/-. THAT THE ASSESSING OFFICER DISALLOWED THE SAME ON THE GRO UND THAT THE EXPENDITURE INCURRED BY THE ASSESSEE FOR EARTH/SOIL FILL ING WAS NOT PROVED. THAT THE ASSESSEE HAD ENGAGED THREE CONTRACTOR S FOR THE WORK OF EARTH/SOIL FILLING AND THE ASSESSING OFFICER ASKED TO PRODUCE THOSE PERSONS BEFORE HIM. HE STATED THAT ONE OF THE CONTRAC TORS VIZ., SHRI ITA-2622/DEL/2013 2 JASBIR SINGH WAS IN POLICE CUSTODY AT HALDWANI AT THE RELEVANT TIME AND THEREFORE, NEITHER HE COULD BE PRODUCED NOR ANY REP LY COULD BE SENT BY HIM IN RESPONSE TO ASSESSING OFFICERS NOTICE U/S 133(6). HE, THEREFORE, SUBMITTED THAT IF THE MATTER IS SET ASIDE AND SEND BACK TO THE FILE OF THE ASSESSING OFFICER, THE ASSESSEE WOULD BE ABLE TO FURNISH ALL NECESSARY EVIDENCE RELATING TO SHRI JASBIR SINGH AND ALSO OTHE R CONTRACTORS AND, IF NECESSARY, THEY CAN ALSO BE PRODUCED BEFORE THE ASSESSING OFFICER. 3. LEARNED SENIOR DR RELIED UPON THE ORDERS OF AUTHO RITIES BELOW. HOWEVER, SHE HAS NO SERIOUS OBJECTION FOR SETTING ASIDE T HE MATTER TO THE FILE OF THE ASSESSING OFFICER. 4. AFTER HEARING BOTH THE SIDES, WE DEEM IT APPROPRIA TE TO SET ASIDE THE ORDERS OF AUTHORITIES BELOW AND RESTORE THE MATTE R TO THE FILE OF THE ASSESSING OFFICER. WE DIRECT HIM TO ALLOW ADEQUATE OPP ORTUNITY OF BEING HEARD TO THE ASSESSEE. NEEDLESS TO MENTION THAT T HE ASSESSEE WILL PRODUCE ALL NECESSARY EVIDENCE WITH REGARD TO AL L THE THREE CONTRACTORS BEFORE THE ASSESSING OFFICER AND WILL COOPER ATE IN THE ASSESSMENT PROCEEDINGS. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DEEMED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 14.01.2019. SD/- SD/- (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. ITA-2622/DEL/2013 3 COPY FORWARDED TO: - 1. APPELLANT : M/S M/S M/S M/S VIKU IMPEX PVT.LTD., VIKU IMPEX PVT.LTD., VIKU IMPEX PVT.LTD., VIKU IMPEX PVT.LTD., C/O R.B. ARORA & CO., CHARTERED ACCOUNTANTS, C/O R.B. ARORA & CO., CHARTERED ACCOUNTANTS, C/O R.B. ARORA & CO., CHARTERED ACCOUNTANTS, C/O R.B. ARORA & CO., CHARTERED ACCOUNTANTS, 38/6, WEST PATEL NAGAR, NEW DELHI 38/6, WEST PATEL NAGAR, NEW DELHI 38/6, WEST PATEL NAGAR, NEW DELHI 38/6, WEST PATEL NAGAR, NEW DELHI 110 008. 110 008. 110 008. 110 008. 2. RESPONDENT : ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -17(1), NEW DELHI. 17(1), NEW DELHI. 17(1), NEW DELHI. 17(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR