Jai Maa Bhagwati Fruit & Vegetable Co. , New Delhi V. ITO WARD - 36(2), New Delhi

ITA 4984/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3739 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 31-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: RAKESH JAIN
• Section: 144

Judgement Text

ITA 4984/DEL/2019 AY: 2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO. 4984/DEL/2019 AY : 2015-16 JAI MAA BHAGWATI FRUIT & VEGETABLE CO., VS ITO, D-01367, NEW SABZI MANDI, WARD 36(2), AZADPUR, DELHI-110033 NEW DELHI. (PAN: AAHFJ8567G) (APPELLANT) (RESPOND ENT) APPELLANT BY: SHRI RAKESH JAIN, CA RESPONDENT BY: SHRI RAGHU NATH, SR. DR DATE OF HEARING : 29.08.2019 DATE OF PRONOUNCEMENT: 30.08.2019 ORDER PER SUDHANSHU SRIVASTAVA, J.M. THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-12, NEW DELHI DATED 14.12. 2018 AND PERTAINS TO AY 2015-16. 2.0 AT THE OUTSET, THE LD. AR SUBMITTED THAT THE ASSESSEE IS A PARTNERSHIP FIRM DEALING IN FRUITS AND VEGETABLES. IT WAS FURTHER SUBMITTED THAT AT THE TIME OF ASSESSMENT PROCEEDING S, THERE WAS A DISPUTE AMONGST THE PARTNERS OF THE FIRM AND, THERE FORE, THE RELEVANT DOCUMENTS AND DETAILS REQUIRED BY THE ASSE SSING OFFICER ITA 4984/DEL/2019 AY: 2015-16 2 COULD NOT BE FURNISHED. HE SUBMITTED THAT SINCE DE TAILS COULD NOT BE FURNISHED, THE ASSESSING OFFICER PROCEEDED TO FO RM BEST JUDGMENT ASSESSMENT U/S 144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED 'THE ACT'). IT WAS FURTHER SUB MITTED THAT SUBSEQUENTLY, THE ASSESSEES APPEAL BEFORE THE LD. COMMISSIONER OF INCOME TAX(A) WAS DISMISSED ON THE GROUND THAT THE RELEVANT DETAILS COULD NOT BE FURNISHED DUE TO THE DISPUTE B ETWEEN THE PARTNERS. IT WAS SUBMITTED THAT THIS FACT WAS DULY BROUGHT TO THE NOTICE OF THE LD. COMMISSIONER OF INCOME TAX(A) AND THE LD.CIT(A) HAD ALSO NOTED THE SUBMISSION OF THE ASSESSEE IN TH IS REGARD IN PARA 6.1 OF THE IMPUGNED ORDER. IT WAS FURTHER SUBMITTE D THAT HOWEVER, THE LD. COMMISSIONER OF INCOME TAX(A) ALSO DISMISSE D THE ASSESSEES APPEAL BECAUSE THE RELEVANT DETAILS COUL D NOT BE FILED. THE LD. AR PRAYED THAT NOW THE DISPUTE HAS BEEN SET TLED AND IF GIVEN AN OPPORTUNITY, THE ASSESSEE WILL PRODUCE THE REQUIRED DOCUMENTS AND BOOKS OF ACCOUNTS BEFORE THE ASSESSIN G OFFICER. THE LD. AR SUBMITTED THAT HE UNDERTAKES TO MAKE DUE COM PLIANCE BEFORE THE LOWER AUTHORITIES. 2.1 THE LD. SR. DR HAD NO OBJECTION TO THE MATTER B EING RESTORED TO THE FILE OF THE ASSESSING OFFICER. ITA 4984/DEL/2019 AY: 2015-16 3 2.2 HAVING HEARD BOTH THE PARTIES AND HAVING PERUSE D THE MATERIAL ON RECORD, IT IS OUR CONSIDERED OPINION TH AT IN THE INTEREST OF SUBSTANTIAL JUSTICE, THE CASE SHOULD BE HEARD DE NOVO BY THE ASSESSING OFFICER. ACCORDINGLY, WE RESTORE THIS FI LE TO THE ASSESSING OFFICER WITH THE DIRECTION TO FRAME THE FRESH ASSES SMENT ORDER IN ACCORDANCE WITH LAW AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE. WE ALSO DIRECT THE ASSESSEE TO P RESENT ITSELF WITH A COPY OF THE ORDER OF THE TRIBUNAL BEFORE THE ASSESS ING OFFICER ON OR BEFORE 31.10.2019 FAILING WHICH THE ASSESSING OFFIC ER SHALL BE AT LIBERTY TO PROCEED EX PARTE QUA THE ASSESSEE IN ACCORDANCE WITH LAW. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH AUGUST, 2019. SD/- SD/- (O.P. KANT) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30 TH AUGUST, 2019 GS COPY FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER ASSTT. REGISTRAR