L.V. Construction Co. Pvt. Ltd., Muzaffarnagar V. ACIT, Haridwar

ITA 3610/DEL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65426 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 10-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHUMANA SEN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `D : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NOS.3609 & 3610/DEL./2012 (ASSESSMENT YEARS : 2006-07 & 07-08) L.V. CONSTRUCTION CO. PVT. LTD., VS. ACIT, CIRCLE HARDWAR, 500, RAILWAY ROAD, HARDWAR. SHAMLI, MUZAFFARNAGAR,(U.P.) (PAN/GIR NO.AAACL5231H) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI K. SAMPATH, ADV. REVENUE BY : SHRI SHUMANA SEN, SR.DR ORDER PER U.B.S. BEDI, J.M. THESE TWO APPEALS OF THE ASSESSEE ARE DIRECTED AGAI NST THE SEPARATE ORDERS PASSED BY THE CIT(A)-I, DEHRADUN, BOTH DATED 17.02.2012, R ELEVANT TO ASSESSMENT YEARS 2006-07 & 07-08, RESPECTIVELY, WHEREIN BESIDES CHALLENGING NON-PROVIDING OF ADEQUATE AND PROPER OPPORTUNITY OF HEARING, THE ASSESSEE HAS ALSO CHALL ENGED CONFIRMATION OF ORDER OF THE ASSESSING OFFICER IN REJECTING BOOKS OF ACCOUNT OF THE ASSESSEE TO COMPUTE PROFIT FROM CIVIL CONTRACTS AT 8% OF THE RECEIPTS. 2. SINCE BOTH THESE APPEALS INVOLVE IDENTICAL FACTS AND SIMILAR ISSUES, THEREFORE, ARE BEING DISPOSED OF BY THIS SINGLE ORDER FOR THE SAKE OF CONVENIENCE. 3. AT THE VERY OUTSET, LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSESSMENTS IN THIS CASE HAS BEEN FRAMED BY THE ASSESSING OFFICER U/S 1 43(3)/144 OF THE I.T. ACT, 1961 BY I.T.A. NOS.3609 & 3610/DEL./2012 (A.YS. : 2006-07 & 07-08) 2 REJECTING THE BOOKS OF ACCOUNT OF THE ASSESSEE WHIL E ADOPTING PROFIT RATE OF 8% ON THE RECEIPTS WITHOUT AFFORDING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE AND CIT(A) HAS CONFIRMED SUCH ACTION OF THE ASSESSING OFFICER BY REJECTING THE APPEALS FOR BOTH THE YEARS. 4. SINCE, THERE WERE UNAVOIDABLE REASONS WITH THE A SSESSEE IN NOT PUTTING ITS APPEARANCE BEFORE CIT(A), WITHOUT ARGUING ON THE ME RITS OF THE CASE, IT WAS SUBMITTED THAT ASSESSEE WOULD BE SATISFIED IN CASE ORDERS OF THE AUTHORITIES BELOW ARE SET ASIDE AND MATTERS ARE RESTORED BACK TO THE FILE OF THE ASSESS ING OFFICER, WHO MAY BE DIRECTED TO GIVE ONE OPPORTUNITY TO THE ASSESSEE TO APPEAR AND PRESE NT ITS CASE FOR WHICH ASSESSEE UNDERTAKES TO COOPERATE WITH THE ASSESSING OFFICER AND ON THAT DATE IT SHALL NOT SEEK ANY ADJOURNMENT AND EVERY EFFORT WILL BE MADE TO GET TH E ASSESSMENT COMPLETED. THEREFORE, ORDERS OF THE AUTHORITIES BELOW MAY BE SET ASIDE. 5. LD.DR VERY FAIRLY SUBMITTED THAT IN CASE, THE ASSESSEES LD.COUNSEL GIVES AN UNDERTAKING TO THE EFFECT THAT HE SHALL COOPERATE A ND GET THE ASSESSMENT FINALIZED BEFORE THE ASSESSING OFFICER, IF DEEMED FIT, BY THIS BENCH , MATTER CAN BE DECIDED ACCORDINGLY AND LD.COUNSEL FOR THE ASSESSEE FILED UNDERTAKING ON BE HALF OF THE ASSESSEE TO APPEAR AND GET FINALIZED THE ASSESSMENTS. 6. WE HAVE HEARD BOTH THE SIDES, CONSIDERED THE MAT ERIAL ON RECORD AND FIND THAT IN THIS CASE ASSESSEE HAS DEFAULTED IN APPEARANCE TO P RODUCE RELEVANT MATERIAL BEFORE ASSESSING OFFICER AND ALSO DEFAULTED BEFORE CIT(A) TO REPRESENT ITS CASE IN APPEAL AND BEFORE THIS BENCH ASSESSEES LD.COUNSEL HAS NOT ONL Y EXPLAINED THE REASONS FOR NON- APPEARANCE BUT UNDERTOOK TO COOPERATE IN CASE MATTE R IS RESTORED BACK ON THE FILE OF THE I.T.A. NOS.3609 & 3610/DEL./2012 (A.YS. : 2006-07 & 07-08) 3 ASSESSING OFFICER, EVEN IF ONE OPPORTUNITY IS GIVEN , ASSESSEE SHALL COOPERATE IN SUCH PROCEEDING TO GET THE ASSESSMENT FINALIZED. 7. CONSIDERING THE ENTIRETY OF FACTS AND CIRCUMSTAN CES AND MATERIAL ON RECORD, WE FIND THAT THOUGH THERE WAS DEFAULT ON THE PART OF A SSESSEE TO APPEAR, YET IT LACKS PROPER REASONING AND BASIS, THEREFORE, IT IS JUST AND APP ROPRIATE TO SET ASIDE THE ORDERS OF THE AUTHORITIES BELOW AND RESTORE THE MATTER BACK ON TH E FILE OF THE ASSESSING OFFICER AND DIRECT THE ASSESSEE TO APPEAR BEFORE HIM ON 17 TH OCTOBER, 2012 FOR DE NOVO PROCEEDINGS, WHO SHALL FRAME ASSESSMENTS IN ACCORDANCE WITH LAW AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE. WE HOLD AND DIRECT ACCORDINGLY. 8. AS A RESULT, BOTH THE APPEALS FILED BY THE ASSES SEE GET ACCEPTED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT SOON AFTER THE CONCL USION OF THE HEARING ON 10.09.2012. SD/- SD/- (T.S. KAPOOR) ACCOUNTANT MEMBER (U.B.S. BEDI ) JUDICIAL MEMBER DATED : SEPT. 10, 2012 SKB COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A),DEHRADUN. 5. CIT(ITAT) DEPUTY REGISTRAR, ITAT I.T.A. NOS.3609 & 3610/DEL./2012 (A.YS. : 2006-07 & 07-08) 4