Anchor Container Services Private Limited, Delhi V. ITO ward-2(4), New Delhi

ITA 4889/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4755 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 29-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: TDS
• Section: 147; 148; 144

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-1: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO. 4889/DEL/2019 ASSTT. YEAR 2010-11 ANCHOR CONTAINER SERVICES PRIVATE LTD. 105/4B, NARAYAN COMPLEX, SARITYA VIHAR, NEW DELHI 110 076. PAN AACCA9927B VS. ITO, WARD-2(4) NEW DELHI. (APPELLANT) (RESPONDENT) O R D E R PER R.K. PANDA, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE EX-PARTE ORDER DATED 26 TH MARCH, 2019 OF THE LD. CIT(A)-32, NEW DELHI RELATING TO ASSESSMENT YEAR 2010-11. 2. THE ASSESSSEE IS IN ITS VARIOUS GROUNDS OF APPEAL HAS CHALLENGED THE ORDER OF THE LD. CIT(A) IN SUSTAINING THE ASSESSEE BY: NONE DEPARTMENT BY : SHRI GAURAV DUDEJA, SR. DR DATE OF HEARING 08/02 /20 2 1 DATE OF PRONOUNCEMENT /02 /2021 2 ADDITION MADE BY THE AO IN THE ORDER U/S 147/144 OF THE LD. CIT(A). 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESSEE IS A COMPANY AND IS A NON FILER AS PER INFORMATION AVAILABLE ON THE I-TAXNET OF THE DEPARTMENT AT NON FILING MONITORING SYSTEM (NMS), CYCLE-1, FOR THE ASSESSMENT YEAR 2010-11. IT WAS FOUND FROM THE PERUSAL OF THE INDIVIDUAL TRANSACTIONS STATEMENT (ITS) THAT THE ASSESSEE COMPANY HAS RECEIVED CONTRACT RECEIPTS OF RS. 5,33,723/- AND RENT OF RS. 65,886/-. THE AO, THEREFORE, AFTER RECORDING REASONS ISSUED NOTICE U/S 148 OF THE I.T. ACT ON 28 TH MARCH, 2017. IN RESPONSE TO THE SAME, THE ASSESSEE COMPANY VIDE LETTER DATED 21 ST APRIL, 2017 SUBMITTED THAT SOME DEPOSITS HAVE BEEN NOTED THROUGH OLD PAN CAUSING LOSS OF TDS CLAIM. THE ASSESSEE ALSO OBJECTED TO THE REOPENING OF THE ASSESSMENT U/S 147 OF THE I.T. ACT. HOWEVER, SINCE THERE WAS NO COMPLIANCE TO THE STATUTORY NOTICES ISSUED BY THE AO, THEREFORE, THE AO INVOKING THE PROVISIONS OF SECTION 144 OF THE I.T. ACT DETERMINED TOTAL INCOME OF THE ASSESEE AT RS. 5,99,609/-. 4. SINCE THE ASSESSEE DID NOT APPEAR BEFORE THE LD. CIT(A) DESPITE NUMBER OF OPPORTUNITIES GRANTED BY HER, THE LD. CIT(A) 3 RELYING ON THE DECISION OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER (1997) REPORTED IN 118 ITR 461 (SC), THE DECISION OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN (INDIA) LTD. REPORTED IN 38 ITD (DELHI) 320 AND VARIOUS OTHER DECISIONS DISMISSED THE APPEAL FILED BY THE ASSESSEE. 5. AGGRIEVED WITH SUCH ORDER OF THE LD. CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 6. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING, HOWEVER, IT WAS SEEN THAT THE LD. CIT(A) HAS PASSED THE ORDER DISMISSING THE APPEAL OF THE ASSESSEE ON ACCOUNT OF NON APPEARANCE BUT SHE HAS NOT DECIDED THE APPEAL ON MERIT. AS PER THE PROVISION OF SECTION 250(6), THE ORDER OF THE LD. CIT(A) DISPOSING OF THE APPEAL SHALL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASON FOR THE DECISION. HOWEVER, IN THE INSTANT CASE, THE LD. CIT(A) WITHOUT DISPOSING THE ISSUE ON MERIT HAS SIMPLY DISMISSED THE APPEAL OF THE ASSESEE DUE TO NON APPEARANCE WHICH IS NOT AS PER LAW. 4 7. 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 LD. CIT(A) WITH THE DIRECTION TO GIVE ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CASE AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHOUT SEEKING ANY ADJOURNMENT UNDER ANY PRETEXT FAILING WHICH THE LD. CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON 08/02/2021. SD/- (R.K. PANDA) ACCOUNTANT MEMBER DATED: 08/02/2021 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT 5 ASSISTANT REGISTRAR ITAT, NEW DELHI