Om Shree Star Management Consultancy Pvt. Ltd., Noida V. ITO, Ward- 19(1), New Delhi

ITA 4250/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3511 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 04-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: P K GAUR; RAKESH KUMAR GARG CAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.4250/DEL/2018 ASSESSMENT YEAR: 2009-10 OM SHREE STAR MANAGEMENT CONSULTANCY PVT. LTD., B-36, SECTOR-2, NOIDA. PAN: AABCO1321Q VS. ITO, WARD-19(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI P.K. GAUR & SHRI RAKESH KUMAR GARG, CAS REVENUE BY : SHRI S.L. ANURAGI, SR. DR DATE OF HEARING : 19.02.2019 DATE OF PRONOUNCEMENT : 20.02.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 12 TH MARCH, 2018 OF THE CIT(A)-40, NEW DELHI, RELATING TO ASSESSMENT YEAR 2009-10. 2. THE ASSESSEE IN THE GROUNDS OF APPEAL HAS CHALLE NGED THE EX PARTE ORDER OF THE CIT(A) SUSTAINING VARIOUS ADDITIONS MADE BY THE ASS ESSING OFFICER. 3. AFTER HEARING BOTH THE SIDES, I FIND THE ASSESSE E IS A COMPANY AND FILED ITS RETURN OF INCOME ON 21 ST SEPTEMBER, 2009 DECLARING TOTAL INCOME OF RS.62,78 7/-. THE ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S 143( 3)/147 OF THE IT ACT DETERMINING THE TOTAL INCOME AT RS.15,92,787/- WHEREIN HE MADE ADDITION OF RS.15,30,000/- U/S 68 ITA NO.4250/DEL/2018 2 OF THE IT ACT. SINCE NONE APPEARED BEFORE THE CIT( A), THE LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HIM, DISMISSED THE APPEAL FILED BY THE ASSESSEE. 4. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES AND PERUSED THE RELEVANT MATERIAL ON RECORD. I FIND THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER DUE TO NON-APPEARANCE OF THE ASSESSEE. CONSIDERING THE TO TALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTOR E THIS ISSUE BACK TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUN ITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPE AR BEFORE THE CIT(A) WITHOUT SEEKING ANY ADJOURNMENT UNDER ANY PRETEXT FAILING W HICH THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRE CT ACCORDINGLY. 6. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 0.02.2019. SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 20 TH FEBRUARY, 2019 DK ITA NO.4250/DEL/2018 3 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI