Current Services, New Delhi V. ITO ward-62(3), New Delhi

ITA 3580/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2659 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 24-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MD GAYASUDDHIN ANSARI
• Assessee Lawyers: AKSHI SINGHAL
• Keywords: TDS
• Section: 142(1); 194C; 201; 144

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 3580 / DEL / 201 9 ASSESSMENT YEAR : 20 10 - 11 CURRENT SERVICES, C - 341, SARASWATI VIHAR, PITAMPURA, NEW DE LHI. PAN : AA DFC2580L VS ITO, WARD - 62(3), NEW DELHI. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : MS AKSHI SINGHAL, AR RE VENUE BY : SHRI MD. GAYASUDDHIN ANSARI, SR. DR DATE OF HEARING : 19 . 1 1 . 20 20 DATE OF PRONOUNCEME NT : 19 . 1 1 . 20 20 ORDER PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 20 TH JANUARY, 2019 OF THE CIT(A) - 14 , NEW DELHI, RELATI NG TO THE ASSESSMENT YEAR 20 10 - 11 . 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THESE ALL RELATE TO THE EX PARTE ORDER OF THE CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS MADE BY THE AO. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESSEE IS AN INDIVIDUAL . THE CASE OF THE ASSESSEE WAS REOPENED ON TH E GROUND THAT THE ASSESSEE HAS NOT FILED HIS RETURN OF INCOME, BUT, AS PER FORM NO.26AS, AN AMOUNT OF RS.92,85,288/ - HAS BEEN PAID ITA NO. 3580 / DEL /201 9 2 TO THE ASSESSEE ON WHICH TDS U/S 194C AND 194I OF THE ACT HAS BEEN DEDUCTED. IN RESPONSE TO THE NOTICE U/S 148, THE ASSESSEE NEITHER FILED HIS RETURN OF INCOME NOR SOUGHT ANY ADJOURNMENT. THERE WAS NO COMPLIANCE TO THE NOTICES ISSUED U/S 142(1) OF THE ACT. THE AO, THEREFORE, COMPLETED THE ASSESSMENT U/S 144 OF THE ACT ON 28 TH DECEMBER, 2017, DETERMINING THE TOTAL INCOME AT RS .11,60,653/ - . SINCE NONE APPEARED BEFORE THE CIT(A) DESPITE OPPORTUNITIES GRANTED BY HIM, THE LD.CIT(A), IN HIS EX PARTE ORDER, UPHELD THE ADDITIONS MADE BY THE AO. 4 . AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUN AL. 5 . THE LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET, SUBMITTED THAT SUFFICIENT OPPORTUNITIES HAVE NOT BEEN GRANTED BY THE CIT(A) AND HE HAS ALSO NOT DECIDED THE APPEAL ON MERIT. SHE ACCORDINGLY SUBMITTED THAT IN THE INTEREST OF JUSTICE THE ASSESSEE SH OULD BE GIVEN AN OPPORTUNITY TO SUBSTANTIATE ITS CASE. 6 . THE LD. DR, ON THE OTHER HAND, OPPOSED THE ARGUMENTS ADVANCED BY THE ASSESSEE AND SUBMITTED THAT THE ASSESSEE IS NON - COOPERATIVE AND WAS NOT APPEARING EITHER BEFORE THE AO OR THE CIT(A). THEREFORE , THE ORDER OF THE CIT(A) SHOULD BE UPHELD. 7 . WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BOTH THE SIDES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FACT THAT DESPITE OPPORTUNITIES GRANTED BY THE AO, THE ASSESSEE DID NOT BOTHER TO APPEAR BEFORE HIM FOR WHICH HE WAS CONSTRAINED TO PASS THE ORDER U/S 144 OF THE ACT. WE FIND ALTHOUGH THE ITA NO. 3580 / DEL /201 9 3 LD.CIT(A) HAS GRANTED OPPORTUNITY TO THE ASSESSEE, HOWEVER, HERE ALSO THE ASSESSEE DID NOT BOTHER TO APPEAR BEFORE HIM AND FOR WHICH HE HAS PASSED T HE EX PARTE ORDER SUSTAINING THE ADDITIONS MADE BY THE AO. HOWEVER, IT IS SEEN THAT THE LD.CIT(A) HAS SIMPLY DISMISSED THE APPEAL FOR WANT OF PROSECUTION, BUT, HAS NOT DECIDED THE APPEAL ON MERIT WHICH HE IS REQUIRED TO DO. CONSIDERING THE TOTALITY OF TH E FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE AND DECIDE THE APPEAL ON MERIT A S PER FACT AND LAW . THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AND SUBSTANTIATE ITS CASE FAILING WHICH THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. WE HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSE SSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 8 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER WAS PRONOUNCED IN THE OPEN COURT THROUGH VIDEO CONFERENCING ON 19 TH NOVEMBER, 2020. SD/ - SD/ - ( SUCHITRA KAMBLE ) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 19 TH NOVEMBER, 2020. DK ITA NO. 3580 / DEL /201 9 4 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI