Lipi Buildcon Pvt. Ltd, New Delhi V. ITO ward 15(3), New Delhi

ITA 3699/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2701 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 29-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S YADAV
• Section: 143(3); 250; 13; 68

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC - 2 : NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO S . 3699 /DEL/201 9 ASSESSMENT YEAR: 20 06 - 07 LIPI BUILDCON PVT. LTD., F. NO.A, 218, MANGAL APARTMENT, VASUNDHARA ENCLAVE, NEW DELHI. PAN: A ABCL0881C VS ITO, WARD - 15 (3), NEW DELHI. ITA NO.3700/DEL/2019 ASSESSMENT YEAR: 20 06 - 07 LIPI SOFTECH PVT. LTD., F. NO.A, 218, MANGAL APARTMENT, VASUNDHARA ENCLAVE, NEW DELHI. PAN: AABCL0880D VS. ITO, WARD - 15(3), NEW DELHI. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : NONE RE VENUE BY : SHRI D.S. YADAV, SR. DR DATE OF HEARING : 0 5 .0 3 . 20 20 DATE OF PRONOUNCEMENT : 13 .03. 20 20 ORDER TH E ABOVE TWO APPEALS FILED BY THE RESPECTIVE ASSESSES ARE DIRECTED AGAINST THE SEPARATE ORDERS DATED 2 1 ST FEBRUARY, 2019 AND 23 RD AUGUST, 2018 OF THE CIT(A) - 5, NEW DELHI , RELATING TO THE A.Y. 20 06 - 07 . ITA NO S . 3 699 & 3700 /DEL/201 9 2 2. FOR THE SAKE OF CONVENIENCE, BOTH THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE AND IT WAS NOTICED THAT THE NOTICE ISSUED BY THE REGISTRY THROUGH RPAD HAS COME BACK WITH THE POSTAL REMARK ADDRESSEE LEFT. SINCE THE LD.CIT(A) IN THE EX PARTE ORDER PASSED BY HIM HAS FOLLOWED THE DECISION OF THE TRIB UNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD, 38 ITD 320 (DEL.) AND THE DECISION OF THE HON BLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARJEE & ANR., 118 ITR 461 (SC) AND VARIOUS OTHER DECISIONS, THEREFORE, THESE APPEALS WERE HEARD ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 4. SO FAR AS LIPI BUILDCON PVT. LTD. IS CONCERNED, I.E., IN ITA NO.3699/DEL/2019 , THE ASSESSEE FILED ITS RETURN OF INCOME ON 31.03.2007 DECLARING A LOSS OF RS.583/ - . THE AO, IN THE ORDER PASSED U/S 143 (3) , MADE AN ADDITION OF RS.15 LAKHS U/S 68 OF THE ACT WHICH WAS DELETED BY THE CIT(A). ON APPEAL FILED BY THE REVENUE, THE TRIBUNAL RESTORED THE ISSUE TO THE FILE OF THE AO FOR FRESH ADJUDICATION. SUBSEQUENTLY, THE AO, IN THE ORDER P ASSED U/S 254 OF THE ACT, DETERMINED THE TOTAL INCOME AT RS.15,25,376/ - WHEREIN HE RETAINED THE ADDITION OF RS.15 LAKHS MADE U/S 68 OF THE ACT AND ALSO THE INCOME EARLIER DETERMINED U/S 250 OF RS.25,376/ - . SINCE NONE APPEARED BEFORE THE CIT(A), THE LD.CIT (A), IN THE EX PARTE ORDER, PASSED BY HIM, SUSTAINED THE ADDITION MADE BY THE AO. ITA NO S . 3 699 & 3700 /DEL/201 9 3 5. SIMILARLY, IN THE CASE OF LIPI SOFTECH PVT. LTD., I.E., IN ITA NO.3700/DEL/2019, THE ASSESSEE FILED ITS RETURN OF INCOME ON 29 TH MARCH, 2007 DECLARING A LOSS OF RS.15 LAK HS AND THE AO COMPLETED THE ASSESSMENT U/S 143(3) WHEREIN HE MADE AN ADDITION OF RS.8 LAKHS U/S 68 OF THE ACT. THE LD. CIT(A) DELETED THE ADDITION AND ON APPEAL FILED BY THE REVENUE, THE TRIBUNAL RESTORED THE ISSUE TO THE FILE OF THE AO FOR FRESH ADJUDICA TION. THE AO, THEREAFTER, COMPLETED THE ASSESSMENT DETERMINING THE TOTAL INCOME AT RS.8,05,755/ - WHEREIN HE RETAINED THE ADDITION OF RS.8 LAKHS EARLIER MADE BY THE AO U/S 68 OF THE ACT AND ALSO RETAINED THE INCOME U/S 250 OF THE ACT OF RS.5,755/ - DETERMI NED EARLIER BY THE AO. IN APPEAL, THE LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HIM, SUSTAINED THE ADDITION MADE BY THE AO DUE TO NON - PROSECUTION. 6 . AGGRIEVED WITH SUCH ORDER S OF THE CIT(A), THE RESPECTIVE ASSESSES ARE IN APPEAL BEFORE THE TRIBUNAL. 7 . I HAVE HEARD THE LD. DR AND PERUSED THE RECORD. IT IS AN ADMITTED FACT THAT THERE WAS NO COMPLIANCE FROM THE SIDE OF THE ASSESSEE BEFORE THE CIT(A) FOR WHICH THE LD. CIT(A) IN BOTH THE APPEALS HAS SUSTAINED THE ADDITION MADE BY THE AO. AS PER THE PRO VISIONS OF SECTION 250(4), THE LD.CIT(A) BEFORE DISPOSING OF ANY APPEAL MAY MAKE SUCH FURTHER ENQUIRY AS HE THINKS FIT OR MAY DIRECT THE AO TO MAKE FURTHER ENQUIRY AND REPORT THE SAME TO HIM. AS PER THE PROVISIONS OF SECTION 250(6), THE LD.CIT(A) WHILE D ISPOSING OF THE APPEAL SH ALL STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASON FOR THE DECISION. HE SIMPLY ITA NO S . 3 699 & 3700 /DEL/201 9 4 CANNOT DISMISS THE APPEAL FOR NON - PROSECUTION. SINCE, IN THE INSTANT CASE, THE LD.CIT(A) HAS NOT PASSED A SPEAKING ORDER IN B OTH THE APPEALS AND HAS SUMMARILY DISMISSED THE APPEALS DUE TO NON - PROSECUTION, THEREFORE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO ADJUDICATE THE ISSUE AFRESH BY PASSING A SPEAKING ORDER AFTER GIVING ONE FINAL OP PORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE . I HOLD AND DIRECT ACCORDINGLY. 8 . IN THE RESULT, THE APPEAL S FILED BY THE RESPECTIVE ASSESSEE S ARE ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 13 . 0 3 .20 20 . SD/ - ( R. K. PANDA ) ACCOUNTANT MEMBER DATED: 13 TH MARCH, 2020. DK COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR AS STT. REGISTRAR, ITAT, NEW DELHI