M/s. Advert Communications, New Delhi V. Addl.CIT, New Delhi

ITA 3866/DEL/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6370 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-03-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 04-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI K. N. CHARY, JUDICIAL MEMBER ITA NO.3866/DEL/2014 ASSESSMENT YEAR : 2009-10 ADVERT COMMUNICATIONS, B-9, MODEL TOWN-II, NEW DELHI. VS. ADDL. CIT, RANGE-20, NEW DELHI. PAN : AAAFA 7245 F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJA KUMAR, ADV. RESPONDENT BY : SHRI S. K. JAIN, SR.DR DATE OF HEARING : 28-03-2017 DATE OF PRONOUNCEMENT : 29-03-2017 O R D E R PER S.V. MEHROTRA, A.M : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 28.03.2014 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)- XXII, NEW DELHI, U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE A CT), RELATING TO ASSESSMENT YEAR 2009-10. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE HA D FILED RETURN OF INCOME SHOWING INCOME OF RS.15,06,520/-. THE ASSESSMENT W AS COMPLETED AT A TOTAL INCOME OF RS.57,36,442/- AFTER MAKING FOLLOWING DIS ALLOWANCES :- 1. DISALLOWANCE IN THE CASE OF GRASY ENTERPRISES RS.40,25,769/- 2. DISALLOWANCE IN THE CASE OF TRIBHUBAN SINGH FAB RICATORS RS. 1,70,131/- 2 ITA NO.3866/DEL/2014 3. DISALLOWANCE IN THE CASE OF SAMSER KHAN RS. 34,000/- 3. LD. CIT(A) CONFIRMED THE ADDITIONS AS NO COMPLIA NCE WAS MADE TO VARIOUS NOTICES ISSUED TO THE ASSESSEE OR ADJOURNME NTS WERE SOUGHT. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND HAVE PERUSED THE RECORD OF THE CASE. ADMITTEDLY, BEFORE LD. CIT (A), THE ASSESSEES REPRESENTATIVE ATTENDED ON SOME DATES, NOTED QUERIE S BUT NO ORAL OR WRITTEN SUBMISSIONS/ EXPLANATIONS/ REPLIES OR EVIDENCES WER E FILED AND EITHER NO COMPLIANCE WAS MADE ON THE DATE FIXED FOR HEARING O R ADJOURNMENTS WERE SOUGHT. LD. CIT(A) HAS GIVEN DETAILED COUNT OF VAR IOUS NOTICES ISSUED TO ASSESSEE WHICH REMAIN UN-COMPLIED. LD. COUNSEL SUB MITTED THAT ASSESSEE WAS NOT AFFORDED A REASONABLE OPPORTUNITY OF BEING HEAR D AND THE APPEAL HAS BEEN DECIDED EX-PARTE . NO DOUBT, LD. CIT(A) HAD PROVIDED VARIOUS OPPORT UNITIES AS IS MENTIONED IN LD. CIT(A)S ORDER BUT AT THE SAME TIM E, THE ADDITION SHOULD NOT BE CONFIRMED WITHOUT FOLLOWING PRINCIPLES OF NATURAL J USTICE. LD. COUNSEL HAS PRAYED FOR ONE MORE OPPORTUNITY AND, THEREFORE, IN ORDER TO IMPART SUBSTANTIAL JUSTICE TO ASSESSEE, WE CONSIDER IN THE INTEREST OF JUSTICE TO ACCEPT THE ASSESSEES PRAYER IN THIS REGARD AND RESTORE THE MATTER BACK T O THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION OF ASSESSEES APPEAL. THERE IS NO GAINSAYING THAT ASSESSEE WILL AVAIL THIS OPPORTUNITY AND WILL COOPERATE IN D ISPOSING OF APPEAL. 3 ITA NO.3866/DEL/2014 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29 TH DAY OF MARCH, 2017. SD/- SD/- (K. N. CHARY) (S.V. MEHROTRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 29-03-2017. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI