Zakira Kamil, New Delhi V. ITO, Ward-63(3), New Delhi

ITA 6273/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7584 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 01-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: ASHISH GOEL
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA , ACCOUNTANT MEMBER ITA NO. 6 273 /DEL/201 8 [ASSESSMENT YEAR: 2 0 14 - 15 ] ZAKIRA KAMIL VS. THE I.T.O, PRO. ZK AGRO, 6477, GROUND FLOOR, WARD 63 (3) SHER KA PINZARA, QURESH NAGAR, NEW DELHI SADAR BAZAR, NEW DELHI 110 006 PAN: AALPK 5504 A [APPELLANT] [RESPONDENT] DATE OF HEARING : 22 . 0 4 .201 9 DATE OF PRONOUNCEMENT : 2 3 .0 4 .201 9 ASSESSEE BY : SHRI ASHISH GOEL , C A. REVENUE BY : S HRI S .L. ANURAGI , SR. DR ORDER PER N .K. BILLAIYA, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] - 20, NEW DELHI DATED 2 7 .0 7 .2018 PERTAINING TO A.Y 20 14 - 15 . 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE ASSESSEE IS THAT THE CIT( A) ERRED IN CONFIRMING THE ASSESSMENT ORDER, 2 THEREBY CONFIRMING THE ESTIMATION OF PROFIT MADE BY THE ASSESSING OFFICER @ 2%. 3. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT THE ASSESSMENT ORDER DATED 23.12.2016 IS FRAMED U/S 144 OF THE INCOME - TAX ACT, 1 961 [HEREINAFTER REFERRED TO AS 'THE ACT']. DURING THE COURSE OF SCRUTINY ASSESSMENT PROCEEDINGS, THE ASSESSING OFFICER SOUGHT CERTAIN DETAILS WHICH WERE NOT COMPLIED WITH. THE ASSESSING OFFICER WAS LEFT WITH NO CHOICE BUT TO REJECT THE BOOKS OF ACCOUNT A ND ESTIMATE THE PROFIT ON THE TOTAL TURNOVER OF RS. 6.68 CRORES. ACCORDINGLY, PROFIT WAS ESTIMATED @ 2%. 4. THE ASSESSEE CARRIED THE MATTER BEFORE THE CIT(A) BUT DID NOT ATTEND THE PROCEEDINGS AND THE CIT(A) WAS ALSO COMPELLED TO FRAME THE APPELLATE ORDER EX PARTE AND CONFIRMED THE ADDITION MADE BY THE ASSESSING OFFICER. 5. BEFORE ME, THE LD. AR STATED THAT THE ASSESSEE IS MAINTAINING REGULAR BOOKS OF ACCOUNT WHICH WERE SUBJECTED TO AUDIT U/S 44AB OF THE ACT. IT IS THE SAY OF THE LD. AR THAT 3 DUE TO SOME EXCEPTIONAL CIRCUMSTANCES, THE ASSESSMENT PROCEEDINGS AS WELL AS THE APPELLATE PROCEEDINGS COULD NOT BE ATTENDED PROPERLY. THE LD. AR PRAYED FOR RESTORING THE ISSUE TO THE FILE OF THE ASSESSING OFFICER SO THAT THE ASSESSEE CAN PRODUCE AUDITED BOOKS OF ACC OUNT AND COMPLY WITH THE QUERIES OF THE ASSESSING OFFICER. 6. THE LD. DR FAIRLY CONCEDED TO THIS PLEA OF THE ASSESSEE. 7. I HAVE CAREFULLY CONSIDER ED THE ORDERS OF THE AUTHORITIES BELOW . THERE IS NO DISPUTE THAT BOTH THE LOWER AUTHORITIES HAVE DECIDED THE ISSUE EXPARTE. IN THE INTEREST OF JUSTICE AND FAIR PLAY, I DEEM IT FIT TO RESTORE THIS ISSUE TO THE FILE OF THE ASSESSING OFFICER. THE ASSESSEE IS DIRECTED TO PRODUCE THE BOOKS OF AC COUNT AND COMPLY WITH ALL THE QUERIES RAISED BY THE ASSESSING OFFICER. THE ASSESSING OFFICER IS DIRECTED TO DECIDE THE ISSUE AFRESH AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4 8 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO. 6 273 /DEL/201 8 IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 2 3 . 0 4 .201 9 . S D / - [N.K. BILLAIYA] ACCOUNTANT MEMBER DATED: 2 3 R D APRIL, 2019. VL/ COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) ASST. REGISTRAR, 5. DR ITAT, NEW DELHI 5 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.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE 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