Delta Division Securitas India Pvt. Ltd., Noida V. ITO, New Delhi

ITA 3566/DEL/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53095 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 28-10-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 23-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SANJAY SACHDEVA
• Keywords: Principle of natural justice

Judgement Text

ITA NO. 3566/DEL/2010 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 3566/DEL/2010 A.Y. : 2006-07 DELTA DIVISION SECURITAS (INDIA) PVT. LTD., C/O SH. BHUPINDER SHARMA, C-14, SECTOR-41, NOIDA-201301 (UP) (PAN: AAACD3591Q) VS. INCOME TAX OFFICER, WARD 10(1), ROOM NO. 199, CR BUILDING, IP ESTATE, NEW DELHI 110 002 (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : SH. SANJAY SACHDEVA, CA DEPARTMENT BY : SH. ROHIT GARG, SR. D.R. ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) DATED 27.1.2 010 PERTAINING TO ASSESSMENT YEAR 2006-07. 2. THE GROUNDS RAISED READ AS UNDER:- (I) ORDER PASSED BY THE LD. COMMISSIONER OF INCOME T AX (APPEALS) U/S 250 OF THE IT ACT, 1961 CONFIRMING THE ORDER OF THE INCOME TAX OFFICER PASSED U/S. 143(3)/144 IS ARBITRARY AND BAD IN LAW AND ON FACTS AND CIRCUMSTANCES OF TH E CASE. (II) THE LD. COMMISSIONER OF INCOME TAX (APPEALS) ER RED IN LAW AND ON FACTS IN NOT AFFORDING THE REASONABLE OPPORT UNITY TO ITA NO. 3566/DEL/2010 THE APPELLANT TO REPRESENT ITS CASE, AND AS SUCH TH E DENIAL OF OPPORTUNITY TO THE ASSESSEE AT THE HANDS OF THE ASSESSING OFFICER AND THEN AT THE HANDS OF THE LD. COMMISSION ER OF INCOME TAX (APPEALS) IS A GROSS VIOLATION OF THE P RINCIPLES OF NATURAL JUSTICE. IT DEFIES ALL CANNONS OF LAW. IT VITIATES THE ASSESSMENT RENDERING THE ASSESSMENT ORDER VOID-AB- INITIO AND NULLITY IN THE EYE OF LAW MAKING THE ASSESSMENT L IABLE TO BE QUASHED. (III) LD. COMMISSIONER OF INCOME TAX (APPEALS) ERRED IN LAW AND ON FACTS IN CONFIRMING THE ADDITION OF ` 117,82,370/ - ON ACCOUNT OF SHARE APPLICATION MONEY, SHARE CAPITAL, LOAN AND EXPENSES ETC. WITHOUT HAVING REGARD TO FACTS AND CIRCUMSTANCES OF THE CASE. (IV) THAT THE APPELLANT PRAYS FOR LEAVE TO ADD, ALT ER, AMEND OR VARY FROM ALL OR ANY OF THE GROUNDS OF APPEAL AT OR BEFORE THE TIME OF HEARING OF THE APPEAL. 3. IN THIS CASE THE ASSESSEE FILED RETURN OF INCOM E AT ` 6,07,985/- AND THE ASSESSMENT WAS FRAMED U/S. 143(3)/144. ASS ESSING OFFICER MADE THE VARIOUS ADDITIONS AND MADE THE ASSESSMENT A T ` 1,23,90,355/-. 4. UPON ASSESSEES APPEAL LD. COMMISSIONER OF INCOME TAX (APPEALS) NOTED THAT DESPITE OPPORTUNITY, NONE HAD APPEARED. HENCE, HE CONFIRMED THE ASSESSING OFFICERS ACTION. 5. AGAINST THE ABOVE ORDER THE ASSESSEE IS IN APPE AL BEFORE US. 6. WE HAVE HEARD BOTH THE COUNSEL AND PERUSED THE RECORDS. LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT EARLIER COUN SEL HAS NOT PROPERLY ITA NO. 3566/DEL/2010 COOPERATED, HENCE, HE REQUESTED THAT OPPORTUNITY MAY BE GRANTED BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEALS), O NE MORE TIME. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS. IN OUR CONSIDERED OPINION, THE INTEREST OF JUSTICE WILL BE SERVED, IF THE ISSUE IS REMITTED TO THE FILE OF THE LD. COMMISSIONER OF INCOME TAX (APPEA LS) TO CONSIDER THE ISSUE AFRESH, AFTER GIVING ADEQUATE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04/11/2011. SD/- SD/- [I.P. BANSAL] [I.P. BANSAL] [I.P. BANSAL] [I.P. BANSAL] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 04/11/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES