M/s. Sohna Infratech P. Ltd., New Delhi V. ITO, New Delhi

ITA 6076/DEL/2014

• Counselvise Citation: 607620114 RSA 2014
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 10-08-2015
• Assessment Year: 2011-2012
• Appeal Filed On: 07-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GARIMA JAIN
• Keywords: Unexplained investment; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC NEW DELHI BEFORE SHRI G.C. GUPTA, VICE PRESIDENT ITA NO: 6076/DEL/2014 AY : - 2011-12 SOHNA INFRATECH P. LTD. VS. ITO BGJC & ASSOCIATES RAJ TOWER, G- 1, WARD-9(1) ALAKHNANDA COMMUNITY CENTRE NEW DELHI. NEW DELHI 110 019 (PAN AAKCS8144A) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : MS GARIMA JAIN, SR. DR DATE OF HEARING : 10.8.2015 DATE OF PRONOUNCEMENT : 8.9 .2015 O R D E R THIS APPEAL BY THE ASSESSEE FOR THE ASS ESSMENT YEAR 2011-12 IS DIRECTED AGAINST THE ORDER OF THE CIT(A). AT THE TIME OF HEA RING OF THE APPEAL NONE APPEARED ON BEHALF OF THE ASSESSEE APPELLANT. THE ASSESSEE H AS NOT FILED ANY APPLICATION FOR ADJOURNMENT OF THE CASE. ACCORDINGLY THE APPEAL OF THE ASSESSEE IS DECIDED EX PARTE QUA THE ASSESSEE APPELLANT ON MERITS AFTER HEARING THE LD. DR. THE GROUNDS OF THE APPEAL OF THE ASSESSEE ARE AS UNDER :- 1. THAT THE LEARNED COMMISSIONER OF INCOME TAX, APP EALS XII, NEW DELHI HAS ERRED ON FACTS AND IN LAW IN DECIDING THE APPEAL WITHOUT TAKING INTO CONSIDERATION THE WRITTEN SUBMISSIONS. 2. THAT THE LEARNED COMMISSIONER OF INCOME TAX, APPEAL S XII, NEW DELHI HAS PASSED ORDER WITHOUT TAKING INTO CONSIDERATION OF ADDITIONAL EVIDENCE, WHICH WAS SUBMITTED AS PER INCOME TAX RULES, 1962. IT IS NOT A SPEAKING ORDER. 3. THAT THE LEARNED COMMISSIONER OF INCOME TAX, APPEA LS XII, NEW DELHI HAS ERRED ON FACTS AND IN LAW IN SUSTAINING THE ADD ITIONS MADE IN THE ASSESSMENT ORDER OF RS. 11,00,000/- ON ACCOUNT OF U NACCOUNTED INVESTMENT FOR PURCHASE OF AGRICULTURAL LAND SITUAT ED IN VILLAGE MEHRAULI, ITA NO. 6076/DEL/2014 M/S. SOHNA I NFRATECH P LTD. VS. ITO 2 TEHSIL- HAUZ KHAS, NEW DELHI. WHEREAS, IT IS DISPUT ED MATTER IN CASE OF APPELLANT. 2. LD. DR HAS RELIED ON THE ORDER OF THE AO. SH E SUBMITTED THAT THERE IS UNACCOUNTED INVESTMENT FOR THE PURCHASE OF AGRICULT URAL LAND SUBMITTED IN VILLAGE MEHRAULI, TEHSIL-HAUZ KHAS, NEW DELHI AND THE ADDIT ION WAS RIGHTLY MADE BY THE AO. 3. I HAVE CONSIDERED SUBMISSIONS OF THE LD. DR AND HAVE PERUSED THE ORDER OF THE AO AND CIT(A). I FIND THAT ASSESSEE HAS CLAIMED THAT THE CIT(A) HAS DECIDED ITS APPEAL WITHOUT CONSIDERING THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE. THE ASSESSEE HAS ALSO FILED ADDITIONAL EVIDENCE WHICH I S STATED TO BE NOT ADMITTED BY THE CIT(A). IN THE FACTS AND CIRCUMSTANCES OF THE CASE I AM OF THE VIEW THAT IT SHALL BE IN THE INTEREST OF JUSTICE TO PROVIDE ONE MORE OPPORTU NITY TO THE ASSESSEE TO LEAD EVIDENCE IN SUPPORT OF ITS CASE BEFORE THE REVENUE AUTHORITIES. ACCORDINGLY THE ORDER OF THE CIT(A) IS RESTORED TO THE FILE OF THE CIT(A) WITH A DIRECTION TO PASS A DENOVO ORDER IN ACCORDANCE WITH LAW AFTER ALLOWING A REASO NABLE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. THE ASSESSEE SHALL BE AT LIBERTY TO FILE ANY EVIDENCE IN SUPPORT OF THE CASE, WHICH WOULD BE CONFRONTED BY THE CIT(A) T O THE AO FOR HIS COMMENTS AND THEREAFTER THE APPELLATE ORDER WOULD BE PASSED BY THE CIT(A). I DIRECT ACCORDINGLY. IN THE RESULT APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSE. SD/- (G.C. GUPTA) VICE PRESIDENT DATED: THE 8.9.2015 *VEENA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT ITA NO. 6076/DEL/2014 M/S. SOHNA I NFRATECH P LTD. VS. ITO 3 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GUARD FILE BY ORDER DY. REGISTRAR SL. NO. DESCRIPTION DATE 1. DATE OF DICTATION BY THE AUTHOR 10.8.2015 2. DRAFT PLACED BEFORE THE DICTATING MEMBER 10.8.2015 3. DRAFT PLACED BEFORE THE SECOND MEMBER 4. DRAFT APPROVED BY THE SECOND MEMBER 5. DATE OF APPROVED ORDER COMES TO THE SR. PS 6. DATE OF PRONOUNCEMENT OF ORDER 7. DATE OF FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER