Baba Sri Chand Majik Enterprises India Private Limited, New Delhi V. ITO ward 4(1), New Delhi

ITA 6109/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2989 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 18-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC-1 : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA.NO.6109/DEL./2019 ASSESSMENT YEAR 2015-2016 BABA SRI CHAND MAJIK ENTERPRISES INDIA PRIVATE LIMITED, E-51, PANCHSHEEL PARK, NEW DELHI 110 017 PAN AABCR8016P VS. THE INCOME TAX OFFICER, WARD-4(1), C.R. BUILDING, I.P. ESATE, NEW DELHI 110 002. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI SHASHANK BURMAN, C.A. FOR REVENUE : SHRI R.K. GUPTA, SR. D.R. DATE OF HEARING : 16 . 06 .20 21 DATE OF PRONOUNCEMENT : 16 . 06 .20 2 1 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE EX-PARTE ORDER DATED 31.05.2019 OF THE LD. CIT(A)-2, NEW DELHI, RELEVANT TO THE A.Y. 2015-2016. 2. THE ASSESSEE IN THE GROUNDS OF APPEAL HAS CHALLENGED THE EX-PARTE ORDER OF THE LD. CIT(A) CONFIRMING THE ADDITION OF RS.20 LAKHS MADE BY THE A.O. ON ACCOUNT OF UNEXPLAINED CASH DEPOSIT. 2 ITA.NO.6109/DEL./2019 M/S. BABA SRI CHAND MAJIK ENTERPRISES INDIA PRIVATE LIMITED., NEW DELHI. 3. THE FACTS OF THE CASE ARE THAT THE ASSESSEE IS A PRIVATE LIMITED COMPANY ENGAGED IN THE BUSINESS OF RUNNING FOOD RESTAURANTS WITH HOME DELIVERY AND TAKE-AWAY FACILITIES UNDER THE BRAND NAME DIGGIN. IT FILED ITS RETURN OF INCOME ON 30.09.2015 DISCLOSING TOTAL INCOME OF RS.5,09,900/-. THE A.O. COMPLETED THE ASSESSMENT UNDER SECTION 143(3) DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.25,09,000/- WHEREIN HE MADE ADDITION OF RS.20 LAKHS AS UNEXPLAINED CASH DEPOSITED IN S.B. A/C. IN THE ABSENCE OF ANY PLAUSIBLE EXPLANATION GIVEN BY THE ASSESSEE TO EXPLAIN THE SOURCE. SINCE THE ASSESSEE DID NOT APPEAR BEFORE THE LD. CIT(A), THE LD. CIT(A) IN THE EX-PARTE ORDER PASSED BY HIM DISMISSED THE APPEAL FILED BY THE ASSESSEE 4. AGGRIEVED WITH THE SAID ORDER OF THE LD. CIT(A) THE ASSESSEE PREFERRED THE PRESENT APPEAL BEFORE THE TRIBUNAL. 5. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING THE ASSESSEE MOVED AN ADJOURNMENT APPLICATION, BUT THE SAME WAS SUMMARILY REJECTED BY THE LD. CIT(A) AND HE DISMISSED THE APPEAL FILED BY THE ASSESSEE EX- 3 ITA.NO.6109/DEL./2019 M/S. BABA SRI CHAND MAJIK ENTERPRISES INDIA PRIVATE LIMITED., NEW DELHI. PARTE. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO SUBSTANTIATE ITS CASE. 6. THE LD. D.R. HEAVILY RELIED ON THE ORDER OF THE LD. CIT(A) AND SUBMITTED THAT SUFFICIENT OPPORTUNITIES WERE GRANTED BY THE LD. CIT(A). THEREFORE, THIS APPEAL SHOULD BE DISMISSED. 7. I HAVE CONSIDERED THE RIVAL ARGUMENTS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FACT LD. CIT(A) HAD GRANTED 03 OPPORTUNITIES TO THE ASSESSEE AND ON ALL THREE OCCASIONS THE ASSESSEE WAS SEEKING ADJOURNMENTS FOR WHICH THE LD. CIT(A) DISMISSED THE APPEAL FILED BY THE ASSESSEE AND PASSED THE EX-PARTE ORDER. CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CLAIM AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESSEE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE LD. CIT(A) TO SUBSTANTIATE ITS CASE WITHOUT 4 ITA.NO.6109/DEL./2019 M/S. BABA SRI CHAND MAJIK ENTERPRISES INDIA PRIVATE LIMITED., NEW DELHI. SEEKING ANY ADJOURNMENT UNDER ANY PRETEXT, FAILING WHICH, THE LD. CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDERS AS PER LAW. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 8. IN THE RESULT, APPEAL OF THE ASSESSEE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E., ON 16.06.2021. SD/- (R.K. PANDA) ACCOUNTANT MEMBER DELHI, DATED 16 TH JUNE, 2021 VBP/- COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC - 1 BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.