Norma India Ltd., New Delhi V. DCIT, New Delhi

ITA 2680/DEL/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3548 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 02-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAKHI BIM AL
• Assessee Lawyers: ANUJ GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. K. N. CHARY, JUDICIAL MEMBER ITA NO.2680/DEL/2017 ASSESSMENT YEAR: 2012-13 NORMA INDIA LTD. X-43, LOHA MANDI NARAINA NEW DELHI 110028 PAN NO. AAACN4323J VS. DCIT CIRCLE 18 (2) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY SH. ANUJ GUPTA, CA RESPONDENT BY MS.RAKHI BIMAL, SR. DR. DATE OF HEARING: 11/11/2019 DATE OF PRONOUNCEMENT: 14/11/2019 ORDER PER R.K PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 13.02.2017 OF THE CIT(A)-38, NEW DELHI RELATING TO A.Y. 2012-13. 2. ALTHOUGH A NUMBER GROUNDS HAVE BEEN RAISED BY TH E ASSESSEE IN THE GROUNDS OF APPEAL, THESE ALL RELATE TO THE ORDER OF THE CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS MADE BY THE AO IN THE EXPARTE ORDER PASSED BY HER. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS A COMPANY ENGAGED IN THE BUSINESS OF MANUFACTURING AN D PAGE | 2 EXPORTING MAINLY FLANGES AND CARBON STEEL FORGING M ACHINES. IT FILED ITS RETURN OF INCOME ON 25.09.2012 DECLARING TOTAL INCOME OF RS.14,26,32,619/-. THE AO COMPLETED THE ASSESSMENT U/S. 143 (3) OF THE ACT ON 31.03.2015 DETERMINING THE TOTAL INCOME AT RS.14,37,19,531/- WHEREIN HE MADE ADDITION OF RS.10 ,86,912/- ON ACCOUNT OF DISALLOWANCE OUT OF REPAIR AND MAINTE NANCE EXPENSES. SINCE NONE APPEARED BEFORE THE CIT(A) DE SPITE NOTICE ISSUED TO THE ASSESSEE, THE LD. CIT(A) IN HER EXPAR TE ORDER CONFIRMED THE ADDITION MADE BY THE AO. 4. AGGRIEVED WITH SUCH EXPARTE ORDER OF THE CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY B OTH THE SIDES AND PERUSED THE ORDERS OF THE AUTHORITIES BEL OW. WE FIND THE AO IN THE INSTANT CASE DISALLOWED AN AMOUNT OF RS.10,86,912/- OUT OF THE REPAIRS AND MAINTENANCE E XPENSES. WE FIND IN APPEAL THE LD. CIT(A) UPHELD THE ADDITION M ADE BY THE AO AS NONE APPEARED BEFORE HER DESPITE OPPORTUNITY GRA NTED. IT IS THE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT GIVEN AN OPPORTUNITY, THE ASSESSEE IS IN A POSITION TO SUBST ANTIATE ITS CASE BEFORE THE CIT(A). CONSIDERING THE TOTALITY 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 LD. CIT(A) WITH A DIRECTIO N TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CAS E AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) WITHOUT SEEKING ANY ADJ OURNMENT UNDER ANY PRETEXT FAILING WHICH THE LD. CIT(A) IS A T LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. WE HOLD AND DIRECT A CCORDINGLY THE PAGE | 3 GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLO WED FOR STATISTICAL PURPOSE. 6. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE I S ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 14.11.2019. SD/- SD/- (K. NARSIMHA CHARY) (R.K PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* DATE:- 14.11.2019 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 11.11.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 11.11.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS 14.11.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 14.11.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 14.11.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 14.11.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 14.11.2019 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER