ITO, New Delhi V. M/s. Hindustan Information Tech. Pvt. Ltd., New Delhi

ITA 455/DEL/2012

AI Insights

The case involves an appeal by the Income Tax Officer (ITO), Ward-12(4), New Delhi against M/s. Hindustan Information Tech Pvt. Ltd. concerning the Assessment Year 2007-08. The appeal was directed against the order of the CIT(A)-IV, New Delhi, which had deleted the addition made by the AO regarding disallowed expenditure amounting to Rs. 1,80,77,890. The AO had initially disallowed this expenditure due to non-submission of details by the assessee, which was later contested and removed by the CIT(A). The revenue's appeal raised concerns about the CIT(A)'s decision to delete the addition without adequate consideration of the assessee's non-compliance with notices and the acceptance of additional evidence under Rule 46A(1). The ITAT decided to remand the case for a fresh examination, emphasizing the need for a fair opportunity for the assessee to present their case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131764 (ITAT-DELHI)
• Duration Of Justice: 11 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 14-02-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 29-01-2012
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 144

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 455/Del/2012: Asstt. Year :2007-08 ITO, Ward-12(4), New Delhi Vs. M/s. Hindustan Information Tech Pvt. Ltd.,Jungpura Extn, New Delhi-110014 (APPELLANT) (RESPONDENT) PAN No. AAACH7406A Assessee by : Sh. Tarun, Adv. Revenue by : Md. Gayasuddin Ansari, CIT (DR) Date of Hearing: 15.02.2023 Date of Pronouncement: 22.02.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the revenue against the order dated 19.01.2012 passed by the Ld. CIT(A)-IV, New Delhi for Assessment Year 2007-08. 2. The revenue has raised the following grounds of appeal:- “1. Whether on the facts and the circumstance of the case and in law, the CIT (A) erred in deleting the addition made by the Assessing Officer. 2. Whether on the facts and the circumstances of the case and in law, the Ld CIT (A) has ignored the facts that the notices have been received by the assessee & proceedings were attended by the counsel of the assessee. 3. Whether on the facts and the circumstances of the case and in law, the Ld CIT (A) has ignored the fact that assessee has not submitted the details in response to various notices issued by the AO. 4. Whether on the facts and the circumstances of the case and in law, the Ld CIT (A) erred in accepting the additional 455/Del/2012 M/s. Hindustan Information Tech Pvt. Ltd 2 evidence as per provisions of Rule 46A (1) since this is not an exceptional case.” 3. The ld AO disallowed the entire expenditure amounting to Rs. 1,80,77,890/- in the assessment order passed u/s 144 of the Act in the hands of the assessee owing to non-submission of the details. The ld CIT(A) has deleted the entire addition. 4. Before us, it was pleaded by the assessee that given a reasonable opportunity of hearing to the assessee, they would submit the entire details of expenditure before the revenue authorities below. 5. We find that no prejudice would be caused to the revenue if the matter is remanded to the file of the AO for examination afresh with regard to all the issues involved. 6. In the result, the appeal of the Revenue is allowed for statistical purpose. Order Pronounced in the Open Court on 22/02/2023. Sd/- Sd/- (C. M. Garg) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 22/02/2023 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR