Syal Auto Carriers Pvt. Ltd., Ghaziabad V. ITO, Ward- 7(4), New Delhi

ITA 593/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1993 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 24-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 593/Del/2018 : Asstt. Year : 2010-11 Syal Auto Carriers Pvt. Ltd., H.O. 216, 2 nd Floor, APSARA Cinema Complex, Delhi-UP Border, P.O. Chikamberpur, Ghaziabad Vs Income Tax Officer, Ward-7(4), New Delhi (APPELLANT) (RESPONDENT) PAN No. AAFCS4713A Assessee by : None Revenue by : Ms. Sarojini Xess, Sr. DR Date of Hearing: 16.03.2022 Date of Pronouncement: 18.05.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order ld. CIT(A)-22, New Delhi dated 13.06.2017. 2. Following effective ground has been raised by the assessee: “1 The ld. CIT(A) erred in estimating Rs.14,90,99,225/- as the receipts of the company and estimating net taxable income @ 5% of the receipts without affording the assessee a sufficient opportunity to present it’s case.” 3. The ld. CIT(A) estimated the profit @ 5% on the vehicle hire receipts of the assessee of Rs.14,90,99,225/-. We find from the record, the assessee could not comply to the notices issued by the ld. CIT(A) owing to chronic ill health. ITA No.593/Del/2018 Syal Auto Carriers Pvt. Ltd. 2 4. On going through the record, we find it fit to restore the matter to the file of the ld. CIT(A) to adjudicate the issue after giving an opportunity of being heard to the assessee. We also direct the assessee that due compliance shall be made to the notices issued by the ld. CIT(A) promptly without taking any unnecessary adjournments. 5. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 18/05/2022. Sd/- Sd/- (Saktijit Dey) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 18/05/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR