M/s. D D Resorts Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 5633/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4527 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 22-06-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 20-10-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

1 ITA NO. 5633/DEL/2014 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI R. S. SYAL, VICE PR ESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .NO. 5633/D EL/2014(A.Y 2010-11) D D RESORTS PVT. LTD. 12- RING ROAD, LAJPAT NAGAR-IV NEW DELHI AAACD4557E (APPELLANT) VS DCIT CENTRAL CIRCLE-12 NEW DELHI (RESPONDENT) APPELLANT BY SH. PRINCE BANSAL, ADV RESPONDENT BY SH. ANSHU PRAKASH, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 28/07/2014 PASSED BY CIT(A)-XXXI, NEW DELHI FOR AS SESSMENT YEAR 2010-11. 2. THE GROUNDS OF APPEAL ARE AS UNDER:- 1. THE LD. CIT(A) HAS ERRED IN REJECTING THE APPEAL FI LED BY THE APPELLANT BY RELYING UPON THE PROVISIONS OF SECTION 249(4) OF THE INCOME TAX ACT, 1961. DATE OF HEARING 12.09.2017 DATE OF PRONOUNCEMENT 14 .09.2017 2 ITA NO. 5633/DEL/2014 2. THE LD.CIT(A) HAS ERRED IN REJECTING THE APPEAL BY NOT GIVING ADEQUATE OPPORTUNITY OF BEING HEARD AND WITH OUT APPRECIATING THE FACT THAT THE ASSESSEE WAS IN A SE RIOUS FINANCIAL CONSTRAINT AND THE NON-PAYMENT OF TAX WAS FOR THE REASONS WHOLLY BEYOND THE CONTROL OF THE ASSESS EE. 3. THE ASSESSING OFFICER COMPLETED THE ASSESSMENT U /S 144 MAKING ADDITION OF RS.19,12,252/- ON ACCOUNT OF INC OME FROM HOUSE PROPERTY, ADDITION OF RS.6,83,74,118/- ON ACC OUNT OF INCOME FROM OTHER SOURCES, ADDITION OF RS.10,93,23,548/- O N ACCOUNT OF INCOME FROM BUSINESS OR PROFESSION AND ADDITION OF RS.10,74,98,551/- BY WAY OF CAPITAL GAINS. 4. AGGRIEVED BY THE ASSESSING OFFICERS ORDER THE ASSESSEE FILED APPEAL BEFORE THE CIT(A). 5. THE CIT(A) DISMISSED THE APPEAL ON THE GROUND T HAT THE APPEAL CANNOT BE ADMITTED IN VIEW OF THE SPECIFIC P ROVISION UNDER THE ACT PROHIBITING ADMISSION OF ANY APPEAL WHERE T HE ASSESSEE HAS NOT PAID THE TAX DUES ON INCOME RETURN BY HIM AS PE R SECTION 249 (4) OF THE INCOME-TAX ACT 1961. 6. BEING AGGRIEVED BY THE ORDER OF THE CIT(A), THE ASSESSEE FILED APPEAL BEFORE THIS FORUM. THE LD. AR SUBMITTED THAT THE ASSESSEE PAID TAX ON 16/03/2015. THEREFORE, THE APPEAL MAY BE RESTORED TO THE FILE OF THE CIT(A). 3 ITA NO. 5633/DEL/2014 7. THE LD. DR SUBMITTED THAT SINCE THE ASSESSEE HAS NOT PAID TAX AT THE RELEVANT POINT, THE CIT(A) HAS RIGHTLY DISMI SSED THE APPEAL OF THE ASSESSEE. 8. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. THE LD. AR SUBMITTED THE CHAL LAN SHOWING THAT THE TAX AMOUNTING TO RS.2,56,01,178/- WAS PAID ON 2 0/10/2014 BEFORE THE REVENUE AUTHORITIES. THEREFORE, IT WILL BE APPROPRIATE TO SET ASIDE THE EARLIER ORDER OF THE CIT(A) AND RESTO RED THE MATTER FOR GIVING FRESH HEARING BEFORE THE CIT(A). NEEDLESS T O SAY, THE ASSESSEE BE GIVEN OPPORTUNITY OF HEARING BEFORE THE CIT(A). 9. IN RESULT, THE APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH SEPTEMBER 2017 . SD/- SD/- (R. S. SYAL) (SUCHITRA KAMBLE) VICE PRESIDENT JUDICIAL MEMBER DATED: 14/09/2017 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT 4 ITA NO. 5633/DEL/2014 ASSISTANT REGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 12/09/2017 PS 2. DRAFT PLACED BEFORE AUTHOR 12/09/2017 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER .2017 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 14.09.2017 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 14.09.2017 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 5 ITA NO. 5633/DEL/2014