M/s. Swarn Overseas (P) Ltd., New Delhi V. DCIT, Ghaziabad

ITA 3970/DEL/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6192 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2005-2006
• Appeal Filed On: 15-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K GOEL
• Assessee Lawyers: RAKESH JAIN DIRECTOR
• Keywords: Opportunity of being heard
• Section: 132

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NOS.3970 TO 3976/DEL/2015 ASSESSMENT YEARS: 2005-06 TO 2010-11 SWARN OVERSEAS (P) LTD., 1378/21, HARI SINGH NALWA, NAIWALA, KAROL BAGH, NEW DELHI. PAN: AABCS0744H. VS. DCIT, CENTRAL CIRCLE, GHAZIABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAKESH JAIN (DIRECTOR) REVENUE BY : SHRI S.K. GOEL, CIT, DR DATE OF HEARING : 28.01.2019 DATE OF PRONOUNCEMENT : 28.01.2019 ORDER PER BENCH: ITA NOS.3970 TO 3975/DEL/2015 FILED BY THE ASSESS EE ARE DIRECTED AGAINST THE COMMON ORDER DATED 23 RD MARCH, 2015 OF THE CIT(A), GHAZIABAD RELATING TO ASSESSMENT YEARS 2005-06 TO 2010-11 RESPECTIVELY. ITA NO.3976/DEL/2015 FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 23 RD MARCH, 2015 OF THE CIT(A), GHAZIABAD RELATING TO ASSESSMENT YEAR 2011-12. FOR THE SAKE OF CONVENIENCE, ALL THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DIS POSED OF BY THIS COMMON ORDER. ITA NOS..3970 TO 3976/DEL/2015 2 2. THE FACTS OF THE CASE, IN BRIEF, ARE THAT A SEAR CH AND SEIZURE OPERATION U/S 132 OF THE INCOME-TAX ACT WAS CARRIED OUT ON 9 TH SEPTEMBER, 2010 AT THE OFFICE AND RESIDENTIAL PREMISES OF SHRI MANISH KUMAR JAIN AND SHRI RAKESH JAIN ALONG WITH THEIR ASSOCIATES. THE CASE OF THE ASSESSEE WAS ALSO COVERED. THE ASSE SSING OFFICER PASSED THE ORDER U/S 153A/143(3) OF THE ACT ON 31 ST MARCH, 2013 DETERMINING THE TOTAL INCOME FOR THE ABOVE YEARS AS UNDER:- ASSESSMENT YEAR 2005-06 RS.3,48,01,471/- ASSESSMENT YEAR 2006-07 RS.1,84,32,992/- ASSESSMENT YEAR 2007-08 RS.2,05,77,866/- ASSESSMENT YEAR 2008-09 RS.3,02,88,070/- ASSESSMENT YEAR 2009-10 RS.9,71,80,285/- ASSESSMENT YEAR 2010-11 RS.38,45,70,824/- ASSESSMENT YEAR 2011-12 RS.68,85,91,010/- 3. THE ASSESSEE FILED APPEALS BEFORE THE CIT(A). H OWEVER, DUE TO NON-APPEARANCE BY THE ASSESSEE DESPITE SERVICE OF NOTICE, THE CIT( A) IN THE EX PARTE ORDER PASSED BY HIM, DISMISSED THE APPEALS FILED BY THE ASSESSEE FO R THE ABOVE YEARS. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL RAISING VARIOUS GROUNDS CHALLENGING THE ORDER OF THE CIT(A) IN SUST AINING VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER. 4. MR. RAKESH JAIN, DIRECTOR OF THE ASSESSEE COMPAN Y APPEARED PERSONALLY AT THE TIME OF HEARING AND TRIED TO EXPLAIN HIS CASE. HOW EVER, IT IS SEEN THAT THE LD.CIT(A) ITA NOS..3970 TO 3976/DEL/2015 3 HAS PASSED AN EX PARTE ORDER DUE TO NON-APPEARANCE OF THE ASSESSEE ON VAR IOUS DATES. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE A ND IN THE INTEREST OF JUSTICE, WE DEEM IT APPROPRIATE TO RESTORE THE ABOVE APPEALS TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION, AFTER GIVING ONE FINAL OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE T HE CIT(A) WITHOUT SEEKING ANY ADJOURNMENT UNDER ANY PRETEXT, FAILING WHICH THE LD .CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. WE HOLD AND DIRECT A CCORDINGLY. 5. IN THE RESULT, THE APPEALS FILED BY THE AS SESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 8.01.20198 AT THE TIME OF HEARING ITSELF. SD/- SD/- (K. NARASIMHA CHARY) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMFBER DATED: 28 TH JANUARY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI