Mekaster Engineering Ltd., New Delhi V. DCIT, New Delhi

ITA 4425/DEL/2016

AI Insights

Mekaster Engineering Ltd. filed an appeal against the order of the Commissioner of Income Tax (Appeals) -XX, New Delhi, which arose from the assessment order passed by the Assessing Officer under Section 143(3) of the Income Tax Act, 1961 for the assessment year 2011-12. The primary contention of the assessee was the erroneous nature of the assessment and the subsequent disallowances and additions made. The CIT (A) and the Tribunal noted the assessee's non-cooperation and failure to provide necessary evidence or explanations despite multiple opportunities, leading to the dismissal of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121516 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-02-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 11-08-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 73

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A No.4425/DEL/2016 Assessment Year 2011-12 Mekaster Engineering Ltd., 908, Ansal Bhawan, K.G. Marg, New Delhi. v. Income Tax Officer, Ward-6(3), New Delhi. TAN/PAN: AAACS8785P (Appellant) (Respondent) Appellant by: None Respondent by: Shri Pankaj Khanna, Sr.DR Date of hearing: 01 03 2022 Date of pronouncement: 20 03 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: T he capti oned app eal has b ee n f il ed b y the A sse ssee a gainst the order of t he C ommiss ione r of In come T ax (A ppea ls) -X X, N ew D elhi (‘ C IT (A )’ in s h ort ) da ted 23. 03.2 016 aris ing from the assess me nt orde r dat ed 31. 03. 20 14 pass ed by th e Assessing O fficer under Secti on 143 (3) of t he I nco me T ax A c t, 1961 (the A ct) c onc er ning A Y 2011- 12. 2. T he grou nds of appea l ra ised b y the assesse e read as unde r: “ 1 . Th e o r de r o f t h e A s s e s s i ng O ff i c e r i s e r r on e ous of t he fa c t s an d la w . O n t he f a c t s a nd c i r c u m s t a nc e s o f t h e c as e he o u g h t t o ha v e ac c e p t e d t h e r e t ur ne d i nc o m e . 2. Th e o r de r p a s s e d b y t h e l d . C I T ( A ) i s n o t ac c o r di ng t o l a w an d f a c t s of t he c i r c u m s t a nc e s . Th a t d u e t o c e r ta i n u n av o i da bl e c ir c um s t a n c e s t he A s s e s s e e - c o m p a n y w as n o t i n a po si t i on t o pr o d uc e t h e e v i d e n c e i n s u pp o r t of g r o un d of a pp e al f i l e d . I.T.A No.4425/Del/2016 2 3. Th at t h e l d. A . A ha s e r r e d i n i n i t i a ti n g pe n al t y p r o c e e d i n g u/ s . 2 7 1 ( 1 ) ( c ) o f t h e In c o m e Ta x A c t b e i ng c on t r a r y t o t h e f ac t s an d l a w . 4. Th at t he l d . A . A i s n o t ju s t i f i e d i n d i s a l l o w i ng E S I , P F , T D S pa y ab l e a n d o t he r e x pe n s e s on t h e f a c ts a nd c i r c u m st a nc e s of t he c as e . 5. Th e l d . A s s e s s i n g O f f i c e r i s n ot j us t if i e d i n not al l o w i n g a ny ot h e r o pp o r tu n i ty t o t he a p pe l l a nt t o pr o d uc e n e c e ss a r y e v i de n c e . 6. A ny o t h e r g r ou n d o r g r o un d s as m a y be ur ge d at the t i m e of he a r i n g . ” 3. When th e matter w as cal le d for hearing, none appea re d for the assessee. It is seen from t he record t ha t mul tipl e op portunit ies have been given t o the assessee t he re for e, we are constrai nt to proceed ex -parte. 4. T he asses s ment order w as per use d and i t w as found that certa in addi t ions w ere made on ac count o f dis al low ance. T he re tu rned i nc ome of Rs.1 4, 15, 73 6/- w as accor di ngl y assesse d at Rs. 4, 25, 90, 410/-. 5. A gai nst the aforesai d ass ess me nt passe d un der S ect ion 143(3) o f t he A ct, the ass essee prefe rr ed a ppeal befo re the CIT (A ). H ow ever, the CIT (A ) dec lined t o grant an y reli ef to the assessee ow ing to the f ac t that the assessee was totall y non- coope ra tive d espi t e se veral oppo rtuni ti es. In the abse nce of a n y re butt al to t he o bs er vati ons made b y the Assess ing O ffi cer agai nst the ass essee, the l d. C IT (A) d id not see an y reas on t o in te rfere w ith the f indin gs gi ve n in the asses sment order. The C IT (A) t hus passed ex-par te order co nfi rming t he acti on of th e Assessing O fficer. 6. Befo re the T ri bu nal as w e ll, the assess ee has remained indolent a nd nonc halant. N o ma terial w as place d to sup port the grie vances raised i n the appeal des pi te six oppo rt uni tie s . I.T.A No.4425/Del/2016 3 7. It is thus noted t hat in th e p resent c ase ri ght from the first appel late st age, th e ass essee h as s how ed ine xpl ica bl e indifference to the a ppeals fi l ed both bef ore the C IT (A) as w el l Tr ibunal. N umbe r of o pportunit ies were given by t he CIT (A ) as w ell as by the ITA T . The ass essee di d n ot ca re to f ile an y repl y. In abs enc e of any re but tal, t he C IT (A ) pro ceeded fur th er w it h the appea l ex - par te and dec ided t he a ppea l on me rits an d confi rme d the orde r passed b y t he Assessing O fficer by conf ir mi ng the addi ti ons / dis al low ances under ch al lenge. O n goi ng through t he o rders passed b y the A ss essi ng Of fice r as well as the ld. CIT (A ), w e are of t he o pi nion th at in t he absence o f an y expla na tion b y th e assessee o n t he i ssues i nvolve d, t he CIT (A ) w as j usti fi ed i n confi rming s uc h additi ons / disall ow ance. The ass essee h as cont inued its s upi ne indiff erenc e bef ore the T ribunal. We t hus fi nd no mi ti gati ng ci rc umst ances in the pre sent case t o in te rfere w ith t he orde r of the lowe r a ut hor it ies. H ence, w e decline to inte rfere. 8. In the res ul t, the appeal of t he asses see is dismi sse d. Order pronounced in the open Court on 20/03/2023. Sd/- Sd/- [CHANDRA MOHAN GARG] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /03/2023 Prabhat