Godavari Shilpkala Hospitality Pvt. Ltd., New Delhi V. ITO, Ward- 10(2), New Delhi

ITA 4140/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3873 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 22-06-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO.4140/DEL/2017 ASSESSMENT YEAR : 2013-14 GODAVARI SHILPKALA HOSPITALITY PVT. LTD. NEW DELHI VS. ITO, WARD-10(2), NEW DELHI PAN : AADCG0213B (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SH. AMIT JAIN, SR. DR DATE OF HEARING : 25-10-2017 DATE OF PRONOUNCEMENT : 27 -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 26 TH MAY, 2017 OF THE CIT(A)-4, NEW DELHI RELATING TO ASSESSMENT YEAR 2013-14. 2. ADDITION OF RS. 66,66,667/- MADE BY THE AO ON AC COUNT OF LEASE RENT PAID BY THE ASSESSEE AND UPHELD BY THE CIT(A) IS THE ONL Y ISSUE RAISED BY THE ASSESSEE IN THE GROUNDS OF APPEAL. 2.1. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE FORE, THIS APPEAL IS BEING DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECOR D AND AFTER HEARING THE LD. DR. 3. AFTER HEARING THE LD. DR AND ON PERUSAL OF THE O RDERS OF THE AO AND THE CIT(A). I FIND THE ASSESSEE FILED ITS RETURN OF INC OME ON 28 TH SEPTEMBER, 2013 DECLARING LOSS OF RS. 29,32,935/-. THE AO COMPLETED THE ASSESSMENT ON A TOTAL INCOME OF RS. 4,60,062/-. IN THE SAID ORDER APART F ROM MAKING VARIOUS ADDITIONS, 2 ITA NO.4041/DEL/2017 (GODAVARI SHILPKALA HOSPITALITY P. LTD.) THE AO MADE ADDITION OF RS. 66,66,667/- BY DISALLO WING THE LEASE RENT PAID BY THE ASSESSEE. IN APPEAL THE LD. CIT(A) SUSTAINED T HE ADDITION ON THE GROUND THAT THE ASSESSEE DID NOT FURNISH THE DETAILS AND THERE WAS NON-COMPLIANCE ON THE PART OF THE ASSESSEE BEFORE HIM. 4. IN MY OPINION AND CONSIDERING THE TOTALITY OF T HE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE THE MATTER REQUIRES A RE-VI SIT TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GIVE ONE FINAL OPPORTUNITY TO THE AS SESSEE TO SUBSTANTIATE ITS CASE. THE ASSESSEE IS HEREBY DIRECTED TO APPEAR BEFORE TH E CIT(A) TO SUBSTANTIATE ITS CASE AND NOT TO SEEK ANY ADJOURNMENT. THE LD. CIT(A ) SHALL DECIDE THE ISSUE IN ACCORDANCE WITH LAW AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED B Y THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 27/10/2017. - Z SD/- (R. K. PANDA) ACCOUNTANT MEMBER DATED: 27-10-2017 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 3 ITA NO.4041/DEL/2017 (GODAVARI SHILPKALA HOSPITALITY P. LTD.) S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 25.10.2017 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 26.10.2017 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