DEV BHOOMI AUTOMOBILES PVT. LTD., DEHRADUN V. ACIT, CIRCLE- HARIDWAR, HARIDWAR

ITA 4232/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3871 (ITAT-DELHI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 27-06-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO.4232/DEL/2017 ASSESSMENT YEAR : 2006-07 DEV BHOOMI AUTOMOBILES PVT. LTD. DEHRADUN VS. ACIT, CIRCLE-HARIDWAR HARIDWAR PAN : AAFFD0757Q (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 21 ST MARCH, 2017 OF THE CIT(A)- MUZAFFARNAGAR RELA TING TO ASSESSMENT YEAR 2006-07. 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THEY ALL RELATE TO THE ORDER OF THE CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS MADE BY THE AO. 3. I HAVE HEARD THE LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS SEEN THAT AS AGAINST RETURNED LOSS OF RS. 3,68,250/ -, THE AO COMPLETED THE ASSESSMENT U/S 144/147 ON A TOTAL INCOME OF RS. 6,2 8,680/-. ALTHOUGH SUFFICIENT OPPORTUNITY WAS GRANTED BY THE CIT(A) TO SUBMIT VA RIOUS DETAILS, IT IS SEEN FROM THE ORDER OF THE CIT(A) THAT ON A NUMBER OF OCCASIO NS LD. COUNSEL FOR THE ASSESSEE HAS SOUGHT ADJOURNMENT. SIMILARLY, ON CERT AIN OCCASIONS, THE COUNSEL 2 ITA NO.4232/DEL/2017 (DEV BHOOMI AUTOMOBILES P. LTD) APPEARED BEFORE THE CIT(A) BUT NO WRITTEN SUBMISSIO N WAS FILED. THE LD. CIT(A), THEREFORE, UPHELD THE VARIOUS ADDITIONS MAD E BY THE AO. IN MY OPINION, AND UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, THE MATTER REQUIRES A RE-VISIT TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GIVE ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AND FILE THE SUBMISSIONS IF ANY F AILING WHICH THE LD. CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER. THE GROUND S RAISED BY 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.4232/DEL/2017 (DEV BHOOMI AUTOMOBILES 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