SKODA INDIA PVT. LTD., NEW DELHI V. ITO, WARD- 23(4), NEW DELHI

ITA 3891/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3729 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 15-06-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: ARVIND GARG
• Keywords: Opportunity of being heard; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO.3891/DEL/2017 ASSESSMENT YEAR : 2012-13 SKODA INDIA PVT.LTD. NEW DELHI VS. ITO, WARD-23(4) NEW DELHI PAN : AABCS1824L (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. ARVIND GARG, ADV. REVENUE BY : SH. AMIT JAIN, SR. DR DATE OF HEARING : 23-10-2017 DATE OF PRONOUNCEMENT : 23 -10-2017 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 20 TH JANUARY, 2017 OF THE CIT(A)-XXII, NEW DELHI RELATI NG TO ASSESSMENT YEAR 2012-13. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER :- 1. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CAS E, THE LEARNED CIT(APPEALS) HAS ERRED IN LAW WHILE UPHOLDING THE UNJUSTIFIED, UNLAW FUL AND UNWARRANTED ADDITION OF RS. 28,00,000/- ON ACCOUNT OF UNSECURED LOAN FROM M /S SONATA CONSTRUCTION PVT LTD. DETAILED SUBMISSIONS IN THIS REGARD ARE ANNEXED WIT H THIS FORM. 2. THAT ON THE FACTS AND CIRCUMSTAN CES OF THE CASE, THE LEARNED CIT (APPEALS) HAS ERRED IN LAW WHILE UPHOLDING THE UNJUSTIFIED, UNLAW FUL AND UNWARRANTED IN NOT CONDONING THE DELAY IN FILING THE APPEAL TO CIT-A-2 2 IN SPITE OF SUFFICIENT PROVIDED TO HIM. 3. THE COMPANY HAD FILED AN APPEAL TO CIT (A)-22 ALONG WITH AN APPLICATION FOR 2 ITA NO.3891/DEL/2017 (SKODA INDIA PVT. LTD.) CONDONING THE DELAY IN FILING THE APPEAL WITHIN PRE SCRIBED TIME LIMIT. APPELLANT COMPANY HAD GIVEN SUFFICIENT CAUSE OF SUCH DELAY WH ICH WAS PURELY ON ACCOUNT OF NEGLIGENCE OF APPELLANT COMPANY'S AUTHORIZED REPRES ENTATIVE {COPY OF THE APPLICATION FURNISHED TO CIT (APPEALS) IS ANNEXED ONCE AGAIN WI TH FORM 36}. SINCE LEARNED CIT HAS NOT CONDONED THE DELAY, APPELLANT COMPANY APPRO ACHES THIS HON'BLE FORUM FOR CONDONATION OF DELAY AND ADMISSION OF APPEAL. 3. THE LD. COUNSEL FOR THE ASSESSEE, AT THE VERY OU TSET, SUBMITTED THAT SINCE NOTICE FROM THE OFFICE OF THE CIT(A) WAS NOT RECEIV ED BY THE ASSESSEE, THEREFORE, THERE WAS NO COMPLIANCE BEFORE HIM. HE SUBMITTED TH AT IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO THE FILE OF CIT(A) WITH A DIRECTION TO GIVE AN OPPORTUNITY TO THE ASSESSEE TO EXPLAIN THE DELAY IN FILING OF THE APPEAL AND SUBSTANTIATE ITS CASE. 4. THE LD. DR WHILE OPPOSING THE ARGUMENTS OF THE L D. COUNSEL FOR THE ASSESSEE, HOWEVER, SUBMITTED THAT HE HAS NO OBJECTI ON IF THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) WITH A DIRECTION TO THE ASSE SSEE TO APPEAR BEFORE HIM AND NOT TO SEEK ANY ADJOURNMENT. 5. AFTER HEARING THE RIVAL ARGUMENTS MADE BY BOTH T HE SIDES AND CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE, I , IN THE I NTEREST OF JUSTICE DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GIVE ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CAS E. THE ASSESSEE IS ALSO HEREBY DIRECTED NOT TO SEEK ANY ADJOURNMENT AND APPEAR BEF ORE THE CIT(A) TO SUBSTANTIATE ITS CASE. THE LD. CIT(A) SHALL DECIDE THE ISSUE AS PER FACT AND LAW AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. 3 ITA NO.3891/DEL/2017 (SKODA INDIA PVT. LTD.) (ORDER PRONOUNCED IN THE COURT AT THE TIME OF HEARI NG ITSELF I.E. ON 23.10.2017) SDSD/- S/- (R RR SD/- SD/- RRRRRRRRRR (R.K.PANDA) ACCOUNTANT MEMBER DATED:23-10-2017 BINITA COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE DRP-IV, NEW DELHI 4) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI 4 ITA NO.3891/DEL/2017 (SKODA INDIA PVT. LTD.) S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 2 3 . 10 .2017 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 23.10.2017 SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR. PS/PS 6 KEPT FOR PRONOUNCEMENT ON .2017 SR. PS/PS 7 DATE OF UPLOADING OF ORDER .2017 SR. PS/PS 8 FILE SENT TO BENCH CLERK .2017 SR. PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R. 11 DATE OF DISPATCH OF ORDER