Hindustan Commart P.Ltd, Muzaffarnagar V. ACIT, Circle-1, Noida

ITA 5782/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0279 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-10-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 02-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: YAGYASAINI KAKKAR
• Section: 15; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.5781, 5782, 5783 & 5784/DEL/2019 Assessment Years 2012-13, 2013-14, 2014-15 & 2015-16 Hindustan Commart P. Ltd., 10-A, New Mandi, Muzaffarnagar. Vs. ACIT, Circle-I, Noida TAN/PAN: AACCH3068C (Appellant) (Respondent) Appellant by: None Respondent by: Ms. Yagya Saini Kakkar, CIT-DR Date of hearing: 19 10 2022 Date of pronouncement: 19 10 2022 O R D E R PER BENCH: Th e cap tio n ed ap p eals h av e b een fi led b y th e Ass essee ag ain st th e sep ara te o rd ers o f th e Co mmiss io n er o f Inco me Tax (Ap p eals)-I, No ida (‘CIT(A)’ in sh o rt) o f ev en d ate 3 1 .1 2 .20 18 arisin g fro m th e sep arate ass ess men t o rd ers o f ev en d ate 2 6 .1 2 .20 1 7 p assed b y th e Assessin g Offic er u n d er Sectio n 1 5 3 C r.w. Sec tio n 1 4 3 (3 ) o f th e In co me Tax Act, 1 9 6 1 (the Act) co n cern in g AYs 2 01 2 -13 , 2 0 13 -14 , 2 0 1 4 -15 an d 2 01 5 -16. 2 . As p er its g ro un d s o f ap p eal, th e ass essee in the resp e ctiv e ap p eals h as rais ed ju risd ict io n al g rou nd as well as th e d isal lo wan ces/ad d i tio n s co n firmed b y th e CIT(A) o n me rits . 3 . Wh en th e ma tt er was cal led fo r h ea rin g , n o n e ap peared fo r th e ass essee . I.T.As. No.5781 to 5784/Del/2019 2 4 . Th e ld . Rev en u e re lied u p o n th e o rd er o f th e CIT(A). 5 . On p eru sal o f th e firs t ap p ella te o rd ers, we o b serv e th at a l l th ese o rd ers o f th e CIT(A) are ex- p a rte in th e ab se n ce o f th e assesse e. Th e CI T(A) h as d isp o sed o f th e ap p ea l ag ain st th e assesse e main ly o n th e p remise th a t th e ass essee h as fa iled to co rro bo rate h is g ri ev an ce with an y su b stan tiv e ev iden ce . 6 . At th e firs t sig h t , we n o tice th at in th e in stant cas e, th e firs t ap p ella te o rd ers a re cl ai med to h av e b een p assed o n 3 1 .1 2 .20 18 wh ereas th e o rd er h as b een serv ed / co mmu n icat ed to assesse e o n 1 2 .0 6 .20 1 9 , i.e., a ft er an in o rd in ate d elay o f ab o ut six mo n th s. Su ch in o rd in ate d elay h as p ro p en sity to in d u ce d isquiet in th e min d o f th e t ax p ay er an d cast asp ersio n s o n th e fair co n du ct on th e p art o f rev en u e. Th e CIT(A) is ex p ected to fo l lo w th e g u id in g p rin cip les in le tt e r an d sp irit as p r o v id ed in CBDT In stru ctio n No .2 0 /2 00 3 d ated 2 3 .1 2 .20 0 3 wh ich was reitera ted v id e CBDT let ter F.No .2 7 9 /Misc. 5 3 /2 0 0 3 ITJ d ated 1 9 .0 6 .2 0 15 . An o th er co mmu n icat io n F.No . DGIT (Vig .) /HQ /SF/Ap p eals/2 0 17 -1 8 /9 959 d ated 0 8 .0 3 .2 01 8 was y et ag ain issu ed b y CBDT to g iv e imp e tu s to t imely d isp a tc h o f o rd ers p assed b y CIT(A) to shu n any su sp icio u s ab o u t b ack d atin g an d ma la fid e in t en t. 7 . We th u s fin d tract io n to a v iew th at su ch b elated serv i ce o f firs t ap p el lat e o rd ers d o es cast so me asp ers io n s o n fair p lay . Ho wev er, with o u t g o in g in to nu ances o f su ch co n tro versy , we co n sid er it ex p ed ien t to resto re th e issu e b ack to th e fi le o f th e CIT(A) fo r d en o vo ad ju d icat io n in acco rd an ce with law a fter g iv in g p ro p er o pp o rtu n ity to th e assesse e in th is reg ard . Th e assesse e is also c au tio n ed to d i l ig en tly a tt en d th e first ap p e lla te p ro ceed in g s and ex ten d fu ll co -o perat io n in th e inqu iry and I.T.As. No.5781 to 5784/Del/2019 3 ex p lan atio n as may b e so u g h t b y th e CIT(A). With these o b serv atio n s, al l t h e i mp u g n ed o rd ers o f th e CIT(A) i s set as id e an d resto red b ack to th e fil e o f th e CIT(A) fo r fresh a d ju d icat io n in acco rd an ce wi th law. 8 . In th e resu lt, a ll th e ab o v e cap tio n ed ap p eals of th e a sse ssee are a llo wed fo r sta tis ti ca l p u rp o ses ex -p a rte. Order was pronounced in the open Court on 19/10/2022. Sd/- Sd/- [DIVA SINGH] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /10/2022 prabhat