M/s. Uniword Telecom Ltd., New Delhi V. ACIT, New Delhi

ITA 3769/DEL/2013

• Counselvise Citation: 376920114 RSA 2013
• Duration Of Justice: 2 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: H
• Next Hearing Date: 07-09-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 12-06-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: J P CHANDREKAR
• Assessee Lawyers: SATISH AGARWAL
• Keywords: Rejection of books of accounts; Period of limitation; Time period of passing order
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH H HH H : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT AND PRESIDENT AND PRESIDENT AND PRESIDENT AND SHRI SHRI SHRI SHRI PRASHANT MAHARISHI PRASHANT MAHARISHI PRASHANT MAHARISHI PRASHANT MAHARISHI, , , , ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 3769/DEL/2013 3769/DEL/2013 3769/DEL/2013 3769/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2009 2009 2009 2009 - -- - 10 1010 10 M/S UNIWORD TELECOM M/S UNIWORD TELECOM M/S UNIWORD TELECOM M/S UNIWORD TELECOM LIMITED, LIMITED, LIMITED, LIMITED, 165 165 165 165- -- -C, GROUND FLOOR, C, GROUND FLOOR, C, GROUND FLOOR, C, GROUND FLOOR, N NN NEW ASHOK NAGAR, EW ASHOK NAGAR, EW ASHOK NAGAR, EW ASHOK NAGAR, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 096. 110 096. 110 096. 110 096. PAN : AABCS4719G. PAN : AABCS4719G. PAN : AABCS4719G. PAN : AABCS4719G. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -18(1), 18(1), 18(1), 18(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SATISH AGARWAL, CA. RESPONDENT BY : SHRI J.P. CHANDREKAR, SR.DR. DATE OF HEARING : 07.09.2015 07.09.2015 07.09.2015 07.09.2015 DATE OF PRONOUNCEMENT : 05.10.2015 05.10.2015 05.10.2015 05.10.2015 ORDER ORDER ORDER ORDER PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA, VP , VP , VP , VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2009-1 0 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XI, NEW DELHI DATED 11 TH MARCH, 2013. 2. THE GROUNDS OF APPEAL OF THE ASSESSEE ARE AS UNDER:- 1. THAT THE ORDER OF THE LEARNED CIT(A) IS ARBITRAR Y, BIASED, BAD IN LAW AND IN FACTS AND CIRCUMSTANCES OF TH E CASE. 2. THAT THE LEARNED CIT(A) HAS GROSSLY ERRED IN PASSING AN EX-PARTE ORDER WITHOUT AFFORDING A REASONABLE AND PROPER OPPORTUNITY TO THE APPELLANT TO REPRESENT ITS CASE. ITA-3769/DEL/2013 2 3. THAT THE LEARNED CIT(A) HAS GROSSLY ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN PASSING AN EX-PARTE ORDER. 4. THAT THE LEARNED CIT(A) HAS GROSSLY ERRED IN CONFIRMING AN ADDITION OF RS.1,14,21,141/- MADE BY T HE ASSESSING OFFICER ON THE BASIS OF AIR INFORMATION. 5. THAT THE LEARNED CIT(A) HAS GROSSLY ERRED IN CONFIRMING THE REJECTION OF BOOKS OF ACCOUNTS AND DISALLOWANCE OF LOSS OF RS.25,61,55,406/- WITHOUT ANY BASIS OR EVIDENCE IGNORING TO THE AUDITED FINANCIAL STATEM ENTS FILED DURING THE COURSE OF ASSESSMENT PROCEEDINGS. 3. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE EX PARTE ASSESSMENT ORDER WAS PASSED BY THE ASSESSING OFFICER AND THE L EARNED CIT(A) HAS ALSO PASSED THE EX PARTE ORDER. HE SUBMITTED THAT THE ASSESSEE COMPANY WAS IN HUGE LOSSES AND WAS BIFR COMPANY AND WAS HIT BY ADVERSE CIRCUMSTANCES. HE SUBMITTED THAT THE ON LY ONE HEARING WAS GIVEN TO THE ASSESSEE BY THE ASSESSING OFFICER AND, TH AT TOO, AT THE END OF THE LIMITATION PERIOD AND, THEREFORE, THE ASSE SSEE COULD NOT PLEAD ITS CASE BEFORE THE REVENUE AUTHORITIES. 4. LEARNED DR HAS OPPOSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. HE SUBMITTED THAT SUFFICIENT OPPORTUN ITY WAS GIVEN TO THE ASSESSEE TO PLEAD ITS CASE. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE PERUSED THE ORDER OF THE ASSESSING OFFICER AND THE LEARNED CIT(A). WE FI ND THAT THE ASSESSEE WAS A BIFR COMPANY AND WAS HIT BY CIRCUMSTANCES AN D THIS CLAIM OF THE ASSESSEE COULD NOT BE CONTROVERTED ON BEH ALF OF THE REVENUE. THE OPPORTUNITY OF HEARING WAS ALLOWED BY THE ASSESSING OFFICER BUT THE NOTICES OF HEARING ISSUED TO THE ASSESSEE CAME BACK AND ULTIMATELY, NOTICE U/S 143(2) WAS SERVED ON THE ASSE SSEE BY AFFIXTURE ON 27.09.2011. THE ASSESSING OFFICER HAS ISSUED ITA-3769/DEL/2013 3 QUESTIONNAIRE DATED 08.08.2011/23.11.2011 AND THE ASSE SSMENT WAS FRAMED ON 30 TH DECEMBER, 2011 EX PARTE U/S 144 OF THE ACT. IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT IT SHALL BE IN THE INTEREST OF JUSTICE TO RESTORE THE ISSUE IN THE GROUNDS OF APPEAL OF THE ASSESSEE TO THE FILE OF THE LEARNED CIT(A ) WITH DIRECTION TO FRAME A DE NOVO APPELLATE ORDER IN ACCORDANCE WITH LAW AFTER ALLOW ING DUE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. THE ASSESSEE SHALL BE AT LIBERTY TO ADDUCE ANY EVIDENCE IN SUPPORT OF ITS C ASE AND THE LEARNED CIT(A) SHALL GIVE AN OPPORTUNITY TO THE ASSESSING OFFICE R TO GIVE HIS COMMENTS ON THE EVIDENCE SO PRODUCED BY THE ASSESSEE. T HE ASSESSEE IS DIRECTED TO COOPERATE IN THE DISPOSAL OF ITS AP PEAL BEFORE THE LEARNED CIT(A) AND WE DIRECT THAT THE ASSESSEE SHALL OBTAIN THE NOTICE OF HEARING FROM THE OFFICE OF THE CIT(A) WIT HIN A PERIOD OF SIXTY DAYS FROM THE DATE OF RECEIPT OF OUR ORDER. WE DIRE CT ACCORDINGLY. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 5 TH OCTOBER, 2015. SD/- SD/- ( (( ( PRASHANT MAHARISHI PRASHANT MAHARISHI PRASHANT MAHARISHI PRASHANT MAHARISHI ) )) ) (G. (G. (G. (G. C. GUPTA C. GUPTA C. GUPTA C. GUPTA ) )) ) ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S UNIWORD TELECOM LIMITED, M/S UNIWORD TELECOM LIMITED, M/S UNIWORD TELECOM LIMITED, M/S UNIWORD TELECOM LIMITED, 165 165 165 165- -- -C, GROUND FLOOR, NEW ASHOK NAGAR, C, GROUND FLOOR, NEW ASHOK NAGAR, C, GROUND FLOOR, NEW ASHOK NAGAR, C, GROUND FLOOR, NEW ASHOK NAGAR, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 096. 110 096. 110 096. 110 096. 2. RESPONDENT : ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -18(1), NEW DELHI. 18(1), NEW DELHI. 18(1), NEW DELHI. 18(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR