Sh. Amjad Khan Prop. M/s. Rotomac Industries, New Delhi V. ITO, Ghaziabad

ITA 2836/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7259 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 15-06-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 08-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N J SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-II : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.2836/DEL/2014 ASSESSMENT YEAR : 2008-09 AMJAD KHAN, PROP., M/S ROTOMAC INDUSTRIES, C/O M/S DEVENDRA K. MISHRA & CO., CA, B-5, ASHA DEEP BUILDING, 9, HAILEY ROAD, CONNAUGHT PLACE, NEW DELHI. PAN: ADNPK0804A VS. ITO, WARD-1(1), GHGAZIABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI N.J. SINGH, SR. DR DATE OF HEARING : 15. 06.2016 DATE OF PRONOUNCEMENT : 15.06.2016 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE EX PARTE ORDER PASSED BY THE CIT(A) ON 30.12.2013 IN RELATIO N TO THE ASSESSMENT YEAR 2008-09. ITA NO.2836/DEL/2014 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THEREF ORE, I PROCEED TO ADJUDICATE THE APPEAL EX PARTE QUA THE ASSESSEE. 3. THE FIRST TWO GROUNDS OF THE ASSESSEES APPEAL A RE AGAINST NOT PROVIDING ADEQUATE OPPORTUNITY BY THE AO AND THE LD . CIT(A). 4. I HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT NOT ONLY THE IMPUGNED ORDER IS EX PARTE, BUT THE ASSESSMENT ORDER HAS ALSO BEEN PASSED U/S 144. IT IS DISCERNIBLE THAT A HIGH PITCHED ASSESSMENT HAS BEEN MADE BY INTER ALIA , ADDING THE ENTIRE AMOUNT OF CREDITORS, WHICH HAS BEEN AFFIRMED IN THE FIRST APPEAL. IN MY OPINION, THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO TH E FILE OF THE AO FOR MAKING A DENOVO ASSESSMENT. I ORDER ACCORDINGLY. IT IS MADE CLEAR THAT IF THE ASSESSEE STILL REMAINS ELUSIVE AND NON-COOPERAT IVE, THE AO WILL BE AT LIBERTY TO DRAW ADVERSE INFERENCE. ITA NO.2836/DEL/2014 3 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 15.06.201 6. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 15 TH JUNE, 2016. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.