ITO, New Delhi V. M/s. Dynamic Brentford Services Pvt. Ltd., New Delhi

ITA 6017/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4672 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2019
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 25-11-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Keywords: Additional evidence; Corroborative evidences

Judgement Text

ITA NO. 6017/D/2016 ASSESSMENT YEAR 2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 6017/DEL/2016 ASSESSMENT YEAR: 2012-13 INCOME TAX OFFICER, WARD 7(4), ROOM NO. 400-B, 4 TH FLOOR, C.R. BUILDING, NEW DELHI. VS M/S DYNAMIC BRENTFORD SERVICES PVT. LTD., DYNAMIC HOUSE, KH. NO. 8, OPPOSITE B-10, SECTOR-8, BANGOLA, DWARKA. (PAN: AABCT5160C) APPELLANT RESPONDENT ASSESSEE BY : NONE DEPARTMENT BY: MS ASHIMA NEB , SR. DR DATE OF HEARING : 30.05.2019 DATE OF PRONOUNCEMENT : 31.05.2019 O R D E R PER SUDHANSHU SRIVASTAVA, J.M. THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER OF LD. CIT(A)-3, DELHI DATED 20.09.2016 FOR ASSESSM ENT YEAR 2012- 13. THE SOLE GROUND AGITATED BY THE DEPARTMENT IN THIS APPEAL IS THAT THE LD. CIT(A) HAD ERRED IN LAW AND ON FACTS B Y ACCEPTING FRESH/ADDITIONAL EVIDENCE IN CONTRAVENTION OF RULE 46A OF THE IT RULES 1962. 2.0 NONE PUT IN AN APPEARANCE ON BEHALF OF THE ASSE SSEE RESPONDENT WHEN THE APPEAL WAS CALLED OUT FOR HEARI NG. HOWEVER, ITA NO. 6017/D/2016 ASSESSMENT YEAR 2012-13 2 THE NOTICE OF HEARING HAS BEEN RETURNED UNSERVED AN D IS PLACED ON RECORD. WE NOTE THAT THE REGISTRY HAD DISPATCHE D THE NOTICE ON THE ADDRESS MENTIONED IN THE ASSESSMENT ORDER. IN SUCH CIRCUMSTANCES, WE HAVE NO OPTION BUT TO HEAR THE AP PEAL EX PARTE QUA THE ASSESSEE RESPONDENT. 2.1 LD. SR. DR HAS POINTED OUT TO THE OBSERVATIONS OF THE ASSESSING OFFICER ON PAGE 1 WHEREIN IT HAS BEEN MEN TIONED THAT THE ASSESSEE HAD FAILED TO FURNISH MUSTER ROLL OF P AYMENT MADE TO WORKERS ALONG WITH SUPPORTING EVIDENCE WITH RESPECT TO WAGES PAID. THEREAFTER, THE ASSESSING OFFICER PROCEEDED TO MAKE A DISALLOWANCE U/S 40A(3)(A) OF THE INCOME TAX ACT, 1 961 (HEREINAFTER REFERRED TO AS 'THE ACT'). IT HAS BEE N FURTHER POINTED OUT BY THE LD. SR. DR THAT THE LD. CIT(A) IN PARA 3 HAS NOTED THAT THE COMPLETE MONTH WISE DETAIL OF THE PAY ROLLS HAV E BEEN SUBMITTED WHICH CLEARLY INDICATE THAT NO PAYMENT OF RS. 20,000 OR ABOVE IN CASH HAD BEEN MADE DURING THE YEAR UNDE R CONSIDERATION AND, THEREFORE, PROVISIONS OF SECTION 40A(3)(A) OF THE ACT COULD NOT BE INVOKED. LD. SR. DR SUBMITTED THA T IT WAS VERY MUCH APPARENT THAT THE MUSTER ROLLS WERE NEVER PROD UCED BEFORE THE ASSESSING OFFICER AND THE LD. CIT(A) HAD ADMITT ED A COPY OF MUSTER ROLLS WITHOUT REQUIRING THE ASSESSING OFFICE R TO FURNISH THE ITA NO. 6017/D/2016 ASSESSMENT YEAR 2012-13 3 REMAND REPORT. IT WAS PRAYED THAT THE ISSUE DESERV ES TO BE RESTORED TO THE ASSESSING OFFICER FOR MAKING APPROP RIATE INQUIRIES AND VERIFICATION. 3. WE HAVE HEARD THE LD. SR. DR AND HAVE ALSO PERUS ED THE ORDERS OF BOTH THE LOWER AUTHORITIES AND WE AGREE W ITH THE CONTENTIONS OF THE LD. SR. DR THAT THE LD. CIT(A) H AD ADMITTED FRESH EVIDENCE IN THE FORM OF MUSTER ROLLS WITHOUT GIVING AN OPPORTUNITY TO THE ASSESSING OFFICER TO REBUT THE S AME. THUS, IT IS A CLEAR VIOLATION OF PROVISIONS OF RULE 46A OF T HE INCOME TAX RULES 1962. ACCORDINGLY, WHILE ALLOWING THE APPEAL OF THE DEPARTMENT STATISTICALLY, WE RESTORE THE ISSUE TO T HE FILE OF THE ASSESSING OFFICER WHO SHALL EXAMINE THIS ISSUE AGAI N AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE . 4. IN THE RESULT, THE APPEAL OF THE DEPARTMENT STAN DS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST MAY, 2019. SD/- SD/- (N.K. BILLAIYA) (SUDHANSHU SRI VASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31ST MAY ,2019 GS ITA NO. 6017/D/2016 ASSESSMENT YEAR 2012-13 4 COPY FORWARDED TO: - 1) APPELLANT 2) RESPONDENT 3) CIT(A) 4) CIT 5) DR TRUE COPY BY ORDER ASSTT. REGISTRAR DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P S/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 REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER