DCIT, New Delhi V. M/s. Haring India Pvt. Ltd, New Delhi

ITA 3080/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7205 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2004-2005
• Appeal Filed On: 15-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN KR YADAV
• Assessee Lawyers: A K SRIVASTAVA
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: C: NEW DELHI) BEFORE SHRI S.K. YADAV, JUDICIAL MEMBER & SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA NO:- 3080/DEL/2015, ( ASSESSMENT YEAR: 2004-05) DCIT, CIRCLE-11(1), NEW DELHI. VS. M/S HARIG INDIA PVT. LTD., B-22, VASANT VIHAR, NEW DELHI-110057. PAN NO: AAACH0756M APPELLANT RESPONDENT REVENUE BY : SH. ARUN KR. YADAV, SR. DR ASSESSEE BY : SH. SURESH GUPTA, CA & SH. A.K. SRIVASTAVA, CA DATE OF HEARING : 05.07.2018. DATE OF PRONOUNCEMENT : 06/07/2018. ORDER PER: B.R.R. KUMAR, AM THE REVENUE HAS FILED AN APPEAL AGAINST THE ORDER OF THE LD. CIT(A)-15, 104, AAYKAR BHAWAN, LAXMI NAGAR, DELHI-110092 DATED 17.0 2.2015, PERTAINING TO ASSESSMENT YEAR 2004-05 WHEREIN THE REVENUE HAS RAI SED THE SOLITARY GROUND AS UNDER:-. 2 ITA NO.-3080/DEL/2015. M/S HARIG INDIA PVT. LTD. 1. WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE CASE & IN LAW, THE LD. CIT(A) ERRED IN ACCEPTING ADDITIONAL EVIDENCES IN V IOLATION OF THE RULE 46A OF THE I.T. RULE, 1962. 2. ON PERUSAL OF THE LD. CIT(A), IT WAS FOUND THAT, NO ADDITIONAL EVIDENCES HAVE BEEN FILED BY THE ASSESSEE OR ACCEPTED BY THE LD. C IT(A). 3. DURING THE HEARING, THE LD. DR COULD NOT BRING T O OUR NOTICE ANY ADDITIONAL EVIDENCES THAT HAVE BEEN SUBMITTED BEFORE THE LD. C IT(A). THE LD. AR CONTENDED THAT NO ADDITIONAL EVIDENCES AS DEFINED UNDER RULE 46A H AVE BEEN FILED BEFORE THE LD. CIT(A). 4. IN THE ABSENCE OF DEMONSTRATION OF FILING OF AD DITIONAL EVIDENCES, THE GROUNDS TAKEN BY THE DEPARTMENT DO NOT SURVIVE. THE REVENUE HAS NOT TAKEN ANY GROUND ON MERITS OF THE CASE. HENCE APPEAL FILED BY THE REVE NUE DESERVES TO BE DISMISSED. 5. IN THE RESULT, APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06/7/2018 SD/- SD/- (S.K. YADAV) (B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 06.07.2018 POOJA/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3 ITA NO.-3080/DEL/2015. M/S HARIG INDIA PVT. LTD. 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 ITA NO.-3080/DEL/2015. M/S HARIG INDIA PVT. LTD. DATE OF DICTATION 5/7/2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 5/7/2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 6 /7/2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 6/7/2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 6 /7/2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 5 ITA NO.-3080/DEL/2015. M/S HARIG INDIA PVT. LTD.