Haskoning DHV Consulting Pvt. Ltd., Delhi V. DCIT, Circle- 11(1), New Delhi

ITA 4660/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3512 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 22-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.4660/DEL/2018 ASSESSMENT YEAR: 2012-13 HASKONING DHV CONSULTING PVT. LTD., LOWER GROUND FLOOR, CHAMBER NO.1, PLOT NO.37, STREET NO.2, EAST GURU NAGAD NAGAR, NEW DELHI. PAN: AAACM8966G VS. DCIT, CIRCLE 11(1), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI NEERAJ KUMAR, CA REVENUE BY : SHRI S.L. ANURAGI, SR. DR DATE OF HEARING : 20.02.2019 DATE OF PRONOUNCEMENT : 20.02.2019 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE EX PARTE ORDER DATED 19 TH APRIL, 2017 OF THE CIT(A)-18, NEW DELHI, RELATING T O ASSESSMENT YEAR 2012-13. 2. THE ASSESSEE IN ITS VARIOUS GROUNDS OF APPEAL HA S CHALLENGED THE ORDER PASSED BY THE CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER. 3. AFTER HEARING BOTH THE SIDES, I FIND THE ASSESSE E IS A COMPANY ENGAGED IN THE BUSINESS OF PROVIDING CONSULTANCY, ADVISORY, DESIGN ING & ENGINEERING AND OPERATIONAL MANAGEMENT SERVICES TO VARIOUS INFRASTRUCTURE AND O THER CIVIL PROJECTS. IT FILED ITS RETURN OF INCOME ON 29.11.2011 DECLARING NIL INCOME AFTER SETTING OFF BROUGHT FORWARD ITA NO.4660/DEL/2018 2 LOSSES OF RS.1,96,74,520/-. THE ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S 143(3) OF THE IT ACT DETERMINING THE TOTAL INCOME A T RS.47,37,930/-. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE, THE LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HIM, UPHELD THE ORDER PASSED BY THE ASSESSING OFFICER. 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 PLACED ON THE RECORD. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GIVE ONE FINAL OPPORTUNI TY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEA R BEFORE THE CIT(A) AND SUBSTANTIATE ITS CASE WITHOUT SEEKING ANY ADJOURNMENT UNDER ANY PRETEXT FAILING WHICH THE LD.CIT(A) SHALL PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLO WED FOR STATISTICAL PURPOSES. 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.4660/DEL/2018 3 COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI