M/s. Bajaj Infrastructure Development Co. Ltd., Noida V. ACIT (TDS), Noida

ITA 3412/DEL/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1537 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 30-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJOG KAPOOR
• Assessee Lawyers: N K GARG
• Keywords: Non-deduction of tax; TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY A NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA NOS. 3412 TO 3414/DEL/2017 ASSESSMENT YEARS: 2012-13 TO 2014-15 M/S. BAJAJ INFRASTRUCTURE DEVELOPMENT CO. LTD., B-10, SECTOR-3, NOIDA. AADCB0423G VS ACIT (TDS), NOIDA. APPELLANT RESPONDENT ASSESSEE BY SH. N.K. GARG, ADVOCATE REVENUE BY SH. SANJOG KAPOOR, SR. DR ORDER PER K. NARASIMHA CHARY, JM AGGRIEVED BY THE COMMON ORDER DATED 16/3/2016 IN AP PEAL NUMBERS 170 TO 172/2015-16 NOIDA, PASSED BY THE LEA RNED COMMISSIONER OF INCOME TAX (APPEALS)-1, NOIDA (LD. CIT(A)),FOR THE ASSESSMENT YEARS 2012-13 TO 2014-15, M/S BAJAJ INFR ASTRUCTURE DEVELOPMENT COMPANY LTD (THE ASSESSEE) FILED THES E APPEALS. 2. CHALLENGING THE ORDER PASSED UNDER SECTION 154/2 01(1) AND 201(1- A) OF THE INCOME TAX ACT, 1961 (FOR SHORT THE ACT ) PASSED BY THE LEARNED ASSESSING OFFICER ON 26/5/2015 FOR ASSESSMENT YEARS 2012-13 TO 2014-15 DATE OF HEARING 10.12.2019 DATE OF PRONOUNCEMENT 12.12.2019 2 RAISING A DEMAND OF RS. 3,79,55,861/-AGAINST SHORT/ NON-DEDUCTION OF TAX AND HOLDING THE ASSESSEE TO BE AN ASSESSEE IN DEFAU LT, ASSESSEE PREFERRED SEPARATE APPEALS BEFORE THE LD. CIT(A). 3. LD. CIT(A) RECORDED THAT IN SPITE OF SEVERAL OPP ORTUNITY IS GRANTED, ASSESSEE FAILED TO COOPERATE WITH THE DISPOSAL OF T HE MATTER ON MERITS AND THE COUNSEL FOR THE ASSESSEE SOUGHT ADJOURNMENT S ON VARIOUS GROUNDS. LD. CIT(A) RECORDED THAT IN VIEW OF THE PE RSISTENT NON- PROSECUTION OF APPEAL BY THE ASSESSEE, NO MEANINGFU L PURPOSE WOULD BE SERVED BY KEEPING THE APPEAL PENDING AND THEREFORE, HE CONFIRMED THE ASSESSMENT ORDER AND DISMISSED THE APPEAL IN LIMINE . 4. CHALLENGING SUCH DISMISSAL OF APPEALS, ASSESSEE PREFERRED THESE APPEALS BEFORE US ON VARIOUS GROUNDS. ACCORDING TO THE LD. AR, THE LD. CIT(A) SHOULD HAVE DISPOSED OF THE MATTER WHILE REF ERRING TO THE WRITTEN SUBMISSIONS MADE BY THE ASSESSEE AND BASING ON THE RECORD, SO THAT THE ASSESSEE COULD HAVE ADDRESSED HIS SUBMISSIONS BASIN G ON THE REASONS RECORDED BY THE LD. CIT(A). 5. PER CONTRA, THE LD. DR SUBMITTED THAT THE ASSESS EE DID NOT COOPERATE WITH THE DISPOSAL OF THE APPEAL ON MERITS AND WHEN THE LD. CIT(A) SOUGHT THE PRESENCE OF THE ASSESSEE OR HIS R EPRESENTATIVE ON SEVERAL OCCASIONS, THE ASSESSEE AND HIS AR DID NOT ENTER APPEARANCE THEREBY COMPELLING THE LD. CIT(A) TO TAKE A VIEW BA SING ON THE RECORD. 6. WE HAVE GONE THROUGH THE RECORD IN THE LIGHT OF THE SUBMISSIONS MADE ON EITHER SIDE. IMPUGNED ORDER SPEAKS THAT THE LD. CIT(A) DID NOT REFER TO ANY REASON FOR HIS UPHOLDING THE ASSESSMEN T ORDER. IF THE ASSESSEE IS NON-COOPERATIVE WITH THE DISPOSAL OF TH E APPEAL, IT IS ALSO 3 OPEN FOR THE LD. CIT(A) TO DISPOSE OF THE APPEAL BY LOOKING INTO THE MATERIAL, BUT IT CERTAINLY DOES NOT MEAN THAT THE A PPEAL COULD BE DISPOSED OF WITHOUT SPEAKING THE REASONS FOR REACHI NG THE CONCLUSION. UNLESS AND UNTIL THE REASONS ARE RECORDED THE APPEL LATE COURT WOULD NOT BE IN A POSITION TO APPRECIATE THE SOUNDNESS OF THE ORDER IMPUGNED. 7. IN THESE CIRCUMSTANCES, WE ARE OF THE CONSIDERED VIEW THAT IMPUGNED ORDER REQUIRES TO BE SET-ASIDE AND THE ISS UE NEEDS TO BE REMANDED BACK TO THE FILE OF THE LD. CIT(A) FOR REC ORDING THE DETAILED REASONS TO REACH ANY CONCLUSION. LD. DR DOES NOT OP POSE THIS PROPOSAL. WE, THEREFORE, SET-ASIDE THE IMPUGNED ORDER AND REM AND THE ISSUE TO THE FILE OF THE LD. CIT(A) FOR DISPOSING OF THE APPEAL AFRESH BY RECORDING DETAILED REASONS, AFTER AFFORDING OPPORTUNITY TO TH E ASSESSEE TO PUT-FORTH HIS CASE. THIS DOES NOT MEAN THAT IF THE ASSESSEE D OES NOT APPEAR, THE LD. CIT(A) CANNOT PROCEED EX-PARTE. WHAT WE STRESS UPON IS THAT THE APPEAL SHOULD BE DISPOSED OF BY ASSIGNING THE REASONS TO S UPPORT THE CONCLUSION. 8. IN THE RESULT, ALL THE APPEALSOF THE ASSESSEEARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH DECEMBER, 2019. SD/- SD/- (R.K. PANDA) (K. NARASIMHA CHAR Y) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 12/12/2019 AKS