M/s. Pretty Exports Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 3941/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0699 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2003-2004
• Appeal Filed On: 12-06-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

1 ITA NO. 3941/DEL/2015 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEM BER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER ITA NO. 3941/DEL/2015 ( A.Y 2003-04) PRETTY EXPORTS PVT. LTD. B-7/10, 2 ND FLOOR, (D.S) RAMESH NAGAR NEW DELHI AACCP1022G (APPELLANT) VS ITO WARD-14(4), ITO BUILDING, AAYAKAR BHAWAN NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. ANOOP SINGH, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 27/01/2014 PASSED BY CIT (A)-XVI1, NEW DELHI FOR ASSESSMENT YE AR 2003-04. 2. THE GROUNDS OF APPEAL ARE AS UNDER:- 1. BECAUSE THE LD. COMMISSIONER OF INCOME TAX (APP EALS)-XVII, NEW DELHI HAS ERRED IN LAW AND ON FACTS, BY PASSING THE ORDER U/S. 250 OF THE INCOME TAX ACT, 1961. 2. BECAUSE THE LD. COMMISSIONER OF INCOME TAX (APP EALS)-XVII, NEW DELHI HAS ERRED IN LAW AND ON FACTS, BY WRONGLY MAK ING AN ADDITION OF RS.25,00,000/- AS UNSECURED LOAN. 3. BECAUSE THE APPELLANT CRAVES FOR THE INDULGENCE OF THE HON'BLE COURT SO AS TO PERMIT IT TO RAISE ADDITIONAL GROUND/GROUN DS OF APPEAL AND/ OR TO VERIFY OR MODIFY THE GROUNDS ALREADY TAKEN. DATE OF HEARING 13.09.2018 DATE OF PRONOUNCEMENT 17.09.2018 2 ITA NO. 3941/DEL/2015 4. BECAUSE THE ORDER APPEALED AGAINST IS CONTRARY T O THE FACTS, LAW AND PRINCIPLES OF NATURAL JUSTICE. 3. AT THE TIME OF HEARING NONE APPEARED FOR THE ASS ESSEE. THEREFORE, WE ARE PROCEEDING WITH THE APPEAL MEMO. FROM THE PERUSAL OF THE ORDER OF THE CIT(A), IT IS FOUND THAT THE ORDER OF THE CIT(A) IS EX-PART E. THE ASSESSEE FILED CERTAIN EVIDENCES BEFORE THE CIT(A) WHICH WAS ADMITTED BY T HE CIT(A) UNDER RULE 46A, BUT THE ASSESSEE WAS NOT REPRESENTED PROPERLY BEFOR E THE CIT(A). THEREFORE, IN THE INTEREST OF JUSTICE, WE ARE INCLINED TO GRANT O NE MORE OPPORTUNITY TO THE ASSESSEE TO REMAIN PRESENT BEFORE THE CIT(A) AND PR OPERLY PLEAD THE CASE BEFORE THE CIT(A). IF THE ASSESSEE FAILS TO APPEAR BEFORE THE CIT(A), THEN THE CIT(A) SHOULD PROCEED WITH THE DOCUMENTS FILED BY THE ASSE SSEE AND DECIDE THE ISSUE ON MERIT AFTER THOROUGHLY VERIFYING THE DOCUMENTS. THUS, WE ARE REMANDING BACK THIS MATTER BEFORE THE CIT(A) TO DECIDE THE IS SUE AFTER GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE BY FOLLOWING PRINCIPLES OF NATURAL JUSTICE. 4. IN RESULT, THE APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH SEPTEMBER, 2018. SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 17/09/2018 R.N* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT 3 ITA NO. 3941/DEL/2015 ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 13.09.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 14.09.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 1 7 .09.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 1 7 .09.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 1 7 .09.2018 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER