Sharpline Network P.Ltd, New Delhi V. ITO, Ward-23(1), New Delhi

ITA 458/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9290 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 23-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER ITA NO.458/DEL/2019 ASSESSMENT YEAR: 2015-16 M/S. SHARPLINE NETWORK PVT. LTD. 38, RASHTRIYA TOWER RANI JHANSI ROAD, JHANDEWALAN, DELHI-110055 PAN NO.AAFCS0526B VS INCOME TAX OFFICER WARD 23 (1) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY SH. SATYAJEET GOEL, CA RESPONDENT BY SHRI S. L. ANURAGI, SR. DR DATE OF HEARING: 02/07/2019 DATE OF PRONOUNCEMENT: 08/07/2019 ORDER PER R.K. PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 31.10.2018 OF THE CIT(A)-8, NEW DELHI R ELATING TO A. Y. 2015-16. 2. THE ASSESSEE IN ITS VARIOUS GROUNDS HAS CHALLENG ED THE EXPARTE ORDER OF THE CIT(A) IN CONFIRMING THE ADDIT ION OF RS.52,06,560/- MADE BY THE ASSESSING OFFICER ON ACC OUNT OF AGRICULTURAL INCOME. PAGE | 2 3. AFTER HEARING BOTH THE SIDES I FIND THE ASSESSEE IS A COMPANY ENGAGED IN THE BUSINESS OF SETTING UP OF TV CHANNELS AND NETWORK. IT FILED ITS RETURN OF INCOME ON 25.0 9.2015 DECLARING NIL INCOME. THE ASSESSING OFFICER IN THE ORDER PASSED U/S. 143 (3) REJECTED THE CLAIM OF AGRICULTURAL INC OME SHOWN BY THE ASSESSEE AND TREATED THE SAME AS INCOME FROM O THER SOURCES. SINCE NONE APPEARED BEFORE THE CIT(A) DES PITE OPPORTUNITIES GRANTED, THE LD. CIT(A) FOLLOWING THE DECISION OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480, D ISMISSED THE APPEAL FILED BY THE ASSESSEE DUE TO NON PROSECU TION. 4. IN MY OPINION THE LD. CIT(A) CANNOT DISMISS THE APPEAL FOR NON PROSECUTION AND HE HAS TO PASS A SPEAKING ORDER DECIDING THE ISSUE BEFORE HIM. I, THEREFORE, DEEM IT PROPER TO RESTORE THE ISSUE TO HIS FILE WITH A DIRECTION TO GRANT ONE MOR E OPPORTUNITY TO THE ASSESSEE TO EXPLAIN HIS CASE FAILING WHICH H E IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. HOWEVER, HE HAS TO DECIDE THE APPEAL ON MERIT EVEN IF THE ASSESSEE DOES NOT A PPEAR. THE LD. COUNSEL FOR THE ASSESSEE ALSO UNDERTOOK TO APPE AR BEFORE THE CIT(A) AND EXPLAIN THE CASE. I, THEREFORE, RES TORE THIS ISSUE TO THE FILE OF THE CIT(A) FOR DECIDING THE ISSUE AF RESH AND IN ACCORDANCE WITH LAW AFTER GIVING REASONABLE OPPORTU NITY OF BEING HEARD TO THE ASSESSEE. I HOLD AND DIRECT ACCORDING LY. THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STAT ISTICAL PURPOSE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. PAGE | 3 ORDER PRONOUNCED IN THE OPEN COURT ON 08.07.2019. SD/- (R.K PANDA) ACCOUNTANT MEMBER *NEHA* DATE:- 08.07.2019 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 02.07.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 03.07.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 08.07.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER