Modern Info Technology Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 3503/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4269 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 02-06-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: T VASANTHAN
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER ITA NO. 3503/DEL/2017 ASSTT. YEAR : 2013-14 MODERN INFO TECHNOLOGY PVT. LTD. 305, 3 RD FLOOR, BHANOT CORNER, PAMPOSH ENCLAVE, GREATER KAILASH-I VS ITO WARD-17(1) NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AAECM3601J ASSESSEE BY : M.P. RASTOGI, ADV. REVENUE BY : SH. T VASANTHAN, S R. DR DATE OF HEARING : 25.09.2017 DATE OF PRONOUNCEMEN T : 25 . 09.2017 ORDER PER R.K.PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 20 TH FEBRUARY, 2017 OF THE CIT(A)- 38, NEW DELHI RELATI NG TO ASSESSMENT YEAR 2013-14. 2. THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET SUBMITTED THAT THE ASSESSEE IS A PRIVATE LIMITED COMPANY AND FILED ITS RETURN OF INCOME ON 23 RD SEPTEMBER, 2013 DECLARING NIL INCOME. HOWEVER, ASS ESSEE HAS DECLARED SHORT TERM CAPITAL LOSS OF RS. 25,03,126/- . THE AO COMPLETED THE ASSESSMENT ON A TOTAL INCOME OF RS. 4,21,204/- BY MAKING DISALLOWANCE OF CERTAIN EXPENSES. HE SUBMITTED THAT DUE TO NON- APPEARANCE BEFORE THE CIT(A), HE PASSED AN EX PARTE ORDER DISMISSING THE APPEAL FILED BY THE ASSESSEE. HE SUBMITTED THAT DUE TO ILLNESS OF THE ITA NO. 3478/DEL/2017 (MAHA SEER INFRASTRUCTURE P. LTD.) 2 CONCERNED ADVOCATE, HE COULD NOT APPEAR BEFORE THE CIT(A). THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN THE INTE REST OF JUSTICE, THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO PRESENT ITS CASE BEFORE THE CIT(A). HE ACCORDINGLY SUBMITTED THAT THIS MATTER M AY BE RESTORED TO THE FILE OF THE CIT(A) WITH A DIRECTION TO ADJUDICA TE THE ISSUE AFRESH AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. THE LD. DR ON THE OTHER HAND OPPOSED THE ARGUMEN TS ADVANCED BY THE LD. COUNSEL FOR THE ASSESSEE. HE SUBMITTED T HAT DESPITE REPEATED OPPORTUNITIES GRANTED BY THE CIT(A), THE ASSESSEE D ID NOT APPEAR BEFORE HIM. THEREFORE THE ORDER OF THE CIT(A) BE UP HELD AND THE GROUNDS RAISED BY THE ASSESSEE SHOULD BE DISMISSED. 4. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES, PERUSED THE MATERIAL AVAILABLE ON RECORD AND THE PA PER BOOK FILED ON BEHALF OF THE ASSESSEE. IT IS AN ADMITTED FACT THAT DUE TO NON- APPEARANCE BY THE ASSESSEE BEFORE HIM, THE CIT(A) P ASSED AN EX PARTE ORDER CONFIRMING THE DISALLOWANCES MADE BY THE AO. HOWEVER, CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE A ND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO T HE FILE OF THE LD. CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUN ITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE. THE ASSESSEE IS ALSO HERE BY DIRECTED NOT TO SEEK ADJOURNMENT UNDER ANY PRETEXT AND APPEAR BEFOR E THE CIT(A) AND MAKE ITS SUBMISSIONS. THE LD. CIT(A) SHALL DECIDE T HE ISSUE AS PER FACT AND LAW AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. ITA NO. 3478/DEL/2017 (MAHA SEER INFRASTRUCTURE P. LTD.) 3 6. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE COURT AT THE TIME OF HEAR ING ITSELF I.E. ON 25.09.2017) SD/- (R.K.PANDA) ACCOUNTANT MEMBER DATED: 25 /09/2017 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGIS TRAR ITA NO. 3478/DEL/2017 (MAHA SEER INFRASTRUCTURE P. LTD.) 4 DATE INITIAL 1. DRAFT DICTATED ON 25/09/2017 2. DRAFT PLACED BEFORE AUTHOR 25/09/2017 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 25/09/2017 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 25/09/2017 5. APPROVED DRAFT COMES TO THE SR.PS/PS 25/09/2017 6. KEPT FOR PRONOUNCEMENT ON 25/09/2017 7. FILE SENT TO THE BENCH CLERK 25/09/2017 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.