DLF BRANDS LTD., NEW DELHI V. DCIT, CIRCLE- 7(1), NEW DELHI

ITA 3721/DEL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8279 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 17-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NOS.4797 & 3720/DEL/2018 ASSESSMENT YEARS: 2013-14 & 2014-15 DLF SOUTHERN TOWNS PVT. LTD., 1-E, NAAZ CINEMA COMPLEX, JHANDEWALAN EXTENSION, NEW DELHI,. PAN: AADCP9107F VS DCIT, CIRCLE-7(1), NEW DELHI. ITA NOS.3721 & 3722/DEL/2018 ASSESSMENT YEARS: 2013-14 & 2014-15 DLF BRANDS LTD., 204, GROUND FLOOR, OKHLA INDUSTRIAL ESTATE, PHASE-III, NEW DELHI. PAN: AAFCA7971E VS . DCIT, CIRCLE-7(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI R.S. SINGHVI, CA & SHRI SATYAJEET GOEL, CA REVENUE BY : MS ASHIMA NEB, SR. DR DATE OF HEARING : 16.07.2019 DATE OF PRONOUNCEMENT : 18.07.2019 ORDER PER R.K. PANDA, AM: THE ABOVE BATCH OF APPEALS FILED BY THE RESPECTIVE ASSESSEES ARE DIRECTED AGAINST THE SEPARATE EX PARTE ORDERS OF THE CIT(A)-3, NEW DELHI. IN ALL THESE A PPEALS, THE ITA NOS.4797, 3720 TO 3722/DEL/2018 2 ASSESSEE HAS CHALLENGED THE EX PARTE ORDER OF THE CIT(A) IN DISMISSING THE APPEALS FOR NON-PROSECUTION. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE LD.CIT(A) IN ALL THESE APPEALS HAS PASSED EX PARTE ORDER AND DISMISSED THE APPEALS FILED BY THE ASSES SEE FOR NON-PROSECUTION. THE LD.CIT(A) HAS NOT PASSED THE ORDER ON MERIT ALTHOUGH THE ISSUES ARE SQUARELY COVERED IN FAVOUR OF THE ASSESS EE BY THE DECISION OF THE TRIBUNAL IN ASSESSEES OWN CASE AS WELL AS BY THE PREDECESSOR C IT(A) OR THE JURISDICTIONAL HIGH COURT. HE ACCORDINGLY SUBMITTED THAT SINCE THE ISS UES ARE COVERED, THE SAME SHOULD BE DECIDED IN FAVOUR OF THE ASSESSEE. 2. THE LD. DR, ON THE OTHER HAND, STRONGLY OPPOSED THE ARGUMENTS ADVANCED BY THE ASSESSEE. SHE SUBMITTED THAT ALTHOUGH THE LD.CIT(A ) HAS DISMISSED THE APPEAL FOR WANT OF PROSECUTION, HOWEVER, IN THE CASE OF ITA NO.4797 /DEL/2018, THE LD.CIT(A) HAS ALSO DECIDED THE ISSUE ON MERIT. FURTHER, IN THE OTHER THREE APPEALS, THE LD.CIT(A) HAS NOT DECIDED THE ISSUE ON MERIT, BUT, HAS DISMISSED THE APPEAL AS UNADMITTED FOR WANT OF PROSECUTION. SHE FURTHER SUBMITTED THAT SINCE THE CIT(A) HAS PASSED THE EX PARTE ORDERS, THEREFORE, IN ALL FAIRNESS, THE MATTER SHOU LD BE RESTORED TO HIS FILE FOR ADJUDICATION. 3. WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BOTH THE SIDES AND PERUSED THE ORDERS OF THE ASSESSING OFFICER AND CIT(A). IT IS AN ADMITTED FACT THAT ALL THESE FOUR APPEALS ARE EX PARTE ORDERS ALTHOUGH THE LD.CIT(A) IN THE EX PARTE ORDER HAS DECIDED THE ISSUE ON MERIT IN ITA NO.4797/DEL/2018. HOWEVER, IN THE REMAINING THREE ITA NOS.4797, 3720 TO 3722/DEL/2018 3 APPEALS, HE HAS NOT DECIDED THE ISSUE ON MERIT, BUT , HAS DISMISSED THE APPEALS FOR WANT OF PROSECUTION. 4. CONSIDERING THE TOTALITY OF THE FACTS OF THE CAS E AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO RESTORE THE ISSUES TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEES TO SUBSTANTI ATE THEIR CASES AND DECIDE THE ISSUES AS PER FACT AND LAW PREFERABLY WITHIN A PERIOD OF S IX MONTHS FROM THE DATE OF THIS ORDER. THE LD.CIT(A) SHALL, WHILE DECIDING THE ISSUES, KEE P IN MIND THE DECISION OF THE TRIBUNAL IN ASSESSEES OWN CASE AS WELL AS THE DECI SION OF THE HON'BLE JURISDICTIONAL HIGH COURT ON SIMILAR ISSUES. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AND COOPERATE IN EARLY DISPOSAL OF THE APPEA LS FAILING WHICH THE LD. CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDERS AS PER LAW. W E HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEES ARE ACCORDINGLY ALL OWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEALS FILED BY THE AS SESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 1 8.07.2019. SD/- SD/- (KULDIP SINGH) (R.K. PANDA) JUDICIAL MEMBER ACCO UNTANT MEMFBER DATED: 18 TH JULY, 2019 DK ITA NOS.4797, 3720 TO 3722/DEL/2018 4 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI