Malik Enterprises Pvt. Ltd., Delhi V. ITO, Ward-16(2), New Delhi

ITA 5385/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2339 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 14-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: B L GUPTA ITP
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: SMC: NEW DELHI) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER ITA NO.:- 5385/DEL/2018 (ASSESSMENT YEAR: 2012-13) MALIK ENTERPRISES PVT. LTD. 2144, TURKMAN GATE, DELHI, PIN: 110006 VS. ITO WARD-16(2) NEW DELHI PAN NO: AAACM1403C APPELLANT RESPONDENT ASSESSEE BY : SH. B.L. GUPTA, ITP. REVENUE BY : SH. S.L. ANURAGI, SR. DR DATE OF HEARING : 13.06.2019 DATE OF PRONOUNCEMENT : 24.06.2019 ORDER PER DIVA SINGH : THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 10.05.2018 OF CIT(A) -42, NEW DELHI, PERTAINING TO 2012-13 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. AT THE TIME OF HEARING, MR. B.L. GUPTA APPEARING O N BEHALF OF THE ASSESSEE ADDRESSING THE IMPUGNED ORDER ADMITTED THA T THE ASSESSEE DID NOT PARTICIPATE BEFORE THE CIT(A). THE ADDITIONS MADE B Y THE AO IT WAS SUBMITTED WERE CHALLENGED AS THE AO CONCLUDED THE ASSESSED IN COME OF THE ASSESSEE AT RS. 14,38,240/- AS OPPOSED TO THE RETURNED INCOME O F RS. 1,85,565/-. 2.1 IT WAS SUBMITTED THAT THE ADDITIONS WERE ASSAIL ED BEFORE THE CIT(A) HOWEVER FOR REASONS BEYOND THE CONTROL OF THE ASSES SEE DUE TO THE ASSESSEES HEALTH PROBLEMS, MEANINGFUL PARTICIPATION COULD NOT TAKE PLACE. THE RECORD SHOWS THAT SINCE THE ASSESSEE FAILED TO APPEAR, THE ADDITIONS WERE CONFIRMED. 3. THE LD. SR.DR WAS HEARD. ITA NO.:- 5385/DEL/2018 MALIK ENTERPRISES PVT. LTD.. PAGE 2 OF 3 4. I FIND ON A PERUSAL OF THE PECULIAR FACTS AND CIRC UMSTANCES OF THE CASE THAT IT WOULD BE JUST AND FAIR TO REMAND THE ISSUE. ACCEPTING THE ORAL UNDERTAKING GIVEN BY THE LD. AR THAT THE ASSESSEE S HALL PARTICIPATE AND CONSIDERING THE SUBMISSIONS OF THE LD. SR.DR WHO HA D NO OBJECTION TO THE REMAND, THE IMPUGNED ORDER IS SET ASIDE BACK TO THE FILE OF THE CIT(A) WITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WI TH LAW. IN SUPPORT OF THE SAID CONCLUSION, IT IS NECESSARY TO MAKE A REFERENC E TO THE FURTHER RELEVANT FACTS ON RECORD. THE RECORD SHOWS THAT THE ADJOURNMENTS O N BEHALF OF THE ASSESSEE HAD BEEN SOUGHT ON THE GROUNDS OF BACK PAIN ETC DU E TO ADVANCED AGE OF THE ASSESSEE PER PAGE 6-7 OF THE IMPUGNED ORDER. ACCORDINGLY, IN THE INTERESTS OF SUBSTANTIAL JUSTICE A REMAND IS DIRECTED. THE ASSES SEE IN ITS OWN INTEREST IS ADVISED TO PARTICIPATE FULLY AND FAIRLY BEFORE THE SAID AUTHORITY AS FAILING WHICH IT IS MADE CLEAR THAT THE CIT(A) WOULD BE AT LIBERT Y TO PASS AN ORDER ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD. SAID ORD ER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. SD/- SSD/- (DIVA SINGH) JUDICIAL MEMBER DATED: 13 24.06.2019 BIDHAN / AG(CHD)/POONAM(CHD) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA NO.:- 5385/DEL/2018 MALIK ENTERPRISES PVT. LTD.. PAGE 3 OF 3 DATE OF DICTATION 13.06.19 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 14.06.19 17.06.19,20.06.19 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/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 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER