Numex Techbuild Pvt. Ltd., New Delhi V. ITO WARD - 18(4), New Delhi

ITA 4134/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2660 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 07-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201; 13; 144

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 4134 / DEL / 201 9 ASSESSMENT YEAR : 20 12 - 13 NUMEX TECHBUILD PVT. LTD., 81, DEVLI APARTMENT, N EW DELHI. PAN : AA BCN8193P VS ITO, WARD - 18(4), NEW DELHI. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : NONE RE VENUE BY : SHRI AJAY KUMAR, SR. DR DATE OF HEARING : 19 . 1 1 . 20 20 DATE OF PRONOUNCEMENT : 19 . 1 1 . 20 20 ORDE R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 1 4 TH FEBRUARY, 201 7 OF THE CIT(A) - 33 , NEW DELHI, RELATI NG TO THE ASSESSMENT YEAR 20 12 - 13 . 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESS EE, THESE ALL RELATE TO THE EX PARTE ORDER OF THE CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS MADE BY THE AO IN THE ORDER PASSED U/S 144 OF THE IT ACT. ITA NO. 4134 / DEL /201 9 2 3. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE. THEREFORE, WE PROCEED TO DECIDE T HE APPEAL ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD. DR. 4. AFTER HEARING THE LD. DR AND ON PERUSAL OF THE RECORD, WE FIND, THE ASSESSEE IS A PRIVATE LIMITED COMPANY AND FILED ITS RETURN OF INCOME ON 30 TH SEPTEMBER, 2012 DE CLARING THE TOTAL INCOME AT RS.16,41,400/ - . THE AO COMPLETED THE ASSESSMENT U/S 144 OF THE ACT ON 19 TH MARCH, 2015 DETERMINING THE TOTAL INCOME AT RS.2,98,49,064/ - WHEREIN HE MADE VARIOUS ADDITIONS. SINCE THE ASSESSEE DID NOT APPEAR BEFORE THE CIT(A), TH E LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HIM, UPHELD THE ASSESSMENT ORDER. A PERUSAL OF THE ORDER OF THE CIT(A) SHOWS THAT HE HAS NOT DECIDED THE APPEAL ON MERIT AND DISMISSED THE APPEAL FOR NON - PROSECUTION BY RELYING ON THE DECISION OF THE HON BLE SU PREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARJEE & ORS, 118 ITR 461 AND THE DECISION OF THE HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR, REPORTED IN 223 ITR 480. SINCE H E HAS NOT DECIDED THE APPEAL ON MERIT WHICH HE IS STAT UTORILY REQUIRED TO DO , THEREFORE, WE DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE AND DECIDE THE APPEAL ON MERIT AS PER FACT AND LAW . THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AND SUBSTANTIATE ITS CASE FAILING WHICH THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. WE HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR ST ATISTICAL PURPOSES. ITA NO. 4134 / DEL /201 9 3 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER WAS PRONOUNCED IN THE OPEN COURT THROUGH VIDEO CONFERENCING ON 19 TH NOVEMBER, 2020. SD/ - SD/ - ( SUCHITRA KAMBLE ) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 19 TH NOVEMBER, 2020. DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DE LHI