ACIT, Meerut V. M/s ATS Infrastructure Ltd., Noida

ITA 3746/DEL/2011

• Counselvise Citation: 374620114 RSA 2011
• Duration Of Justice: 2 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 28-04-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 04-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEEPAK KAPOOR
• Assessee Lawyers: R S GILL
• Section: 154; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SH. R. S. SYAL, AM AND SMT. DIVA SINGH, JM ITA NO. 3746/DEL/2011 : ASS TT. YEAR : 2008-09 ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- MEERUT VS M/S ATS INFRASTRUCTURE LTD., K-19, SECTOR-18, NOIDA (APPELLANT) (RESPONDENT) PAN NO. AADCA0609B ASSESSEE BY : R. S. GILL REVENUE BY : SHRI DEEPAK KAPOOR DATE OF HEARING : 28.4.2014 DATE OF PRONOUNCEMENT : 28.4.2014 ORDER PER R. S. SYAL , AM: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 6.5.2011 IN RELATION TO THE ASSESSMENT YEAR 2008-09. 2. THE ONLY ISSUE RAISED BEFORE US IS AGAINST THE D ELETION OF ADDITION OF RS. 3.30 CRORE. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE PRESENT PROCEEDINGS ARO SE OUT OF THE ORDER U/S 154 PURSUANT TO THE ISSUANCE OF INTIMATIO N U/S 143(1). IT WAS SUBMITTED THAT THE ADDITION OF RS. 3.30 CRORE D ELETED BY THE LD. CIT(A) VIDE THE IMPUGNED ORDER HAS BEEN MADE BY THE ASSESSING OFFICER IN HIS ORDER PASSED U/S 143(3) ON 31.3.2013 . A COPY OF THE ITA NO. 3746/DEL/2011 ATS INFRASTRUCTU RE LTD. 2 SAID ORDER WAS PLACED ON RECORD. ON THE OTHER HAN D, THE LD. DR CONTENDED THAT THIS ISSUE NEEDED VERIFICATION. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. THE CONTENTION OF THE LD. AR IS THAT THE ADDITION OF RS. 3.30 CRORE DELETED BY THE IMPUGNED ORDER IS PART OF ADDITION OF RS. 9.20 CRORE MADE BY THE ASSESSING OFFICER IN HIS ORDER U/S 143(3). WE FIND FROM PAGE 5 PARA 4.3 OF THE IMPUGN ED ORDER THAT THERE IS REFERENCE TO TOTAL OF RS. 9.30 CRORE. HOWE VER, THE ASSESSING OFFICER IN HIS ORDER PASSED U/S 143(3) HAS MADE ADD ITION OF RS. 9.20 CRORE. THE POSITION STATED BY THE LD. AR IS NOT CRY STAL CLEAR AND REQUIRES VERIFICATION AT THE END OF THE ASSESSING O FFICER. IF, IN FACT, THE SUBJECT MATTER OF THE PRESENT APPEAL, BEING THE DELETION OF ADDITION OF RS. 3.30 CRORE, HAS BEEN FINALLY MADE BY THE ASSESSING OFFICER IN ASSESSMENT U/S 143(3), THEN THERE CAN BE NO GRIEVANCE TO THE REVENUE AGAINST ITS DELETION IN THE IMPUGNED PR OCEEDINGS. IN VIEW OF THE FACT THAT THERE IS DIFFERENCE IN FIGURE S OF RS. 9.30 CRORE AND RS.9.20 CRORE AND FURTHER THE LD. DEPARTMENTAL REPRESENTATIVE COULD NOT EXPLAIN THE CORRECT POSITION, WE ARE OF T HE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUAT ELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTO RED TO THE FILE OF A.O. WE ORDER ACCORDINGLY, AND DIRECT HIM TO EXAMIN E THE ASSESSEES CONTENTION ABOUT THE INCLUSION OF THE IM PUGNED ADDITION OF RS. 3.30 CRORE IN THE FINAL ASSESSMENT MADE U/S 143(3). IF IT TURNS ITA NO. 3746/DEL/2011 ATS INFRASTRUCTU RE LTD. 3 OUT TO BE CORRECT ON VERIFICATION, THEN OBVIOUSLY T HERE CAN BE NO QUESTION OF SUSTAINING THE ADDITION IN THE PRESENT PROCEEDINGS, OTHERWISE HE IS FREE TO DECIDE THE ISSUE AS PER LAW . NEEDLESS TO SAY, THE ASSESSEE WILL BE ALLOWED A REASONABLE OPPORTUNI TY BEING HEARD IN FRESH PROCEEDINGS. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28/4/2014. SD/- SD/- (DIVA SINGH) (R. S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 28/4/2014 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR DATE INITIAL 1. DRAFT DICTATED ON 28.4.2014 PS 2. DRAFT PLACED BEFORE AUTHOR 28.4.2014 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/ AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. *