KAPIL KUMAR S/o Dhanpal, NOIDA V. ITO, WARD- 2(1), NOIDA

ITA 6483/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6831 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 09-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SH. N. S . SAINI, ACCOUNTANT MEMBER ITA NO. 6483 /DEL/2018 : ASSTT. YEAR : 2010 - 1 1 KAPIL KUMAR, S/O SH. DHANPAL, D - 19, SHATABDI ENCLAVE, SECT. - 49, NOIDA, DADRI VS INCOME TAX OFFICER, WARD - 2 (1 ), NOIDA (APPELLANT) (RESPONDENT) PAN NO. A OFPK2642M ASSESSEE BY : SH. RAGHURAJ SINGH , ADV. REVENUE BY : SH. S. L. ANURAGI , SR. DR DATE OF HEAR ING: 11 . 04 .201 9 DATE OF PRONOUNCEMENT: 29 .04 .201 9 ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - I , NOIDA DATED 28.06 .2018 . 2 . AT THE OUTSET, THE AR OF THE ASSESSEE SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE CIT(A) ON THE GROUND THAT THE ASSESSEE FAILED TO DEPOSIT TAX OF AN AMOUNT EQUAL TO AMOUNT OF ADVANCE TAX AS STIPULATED UNDER PROVISIONS OF SECTION 249(4)(B) OF THE INCOME TAX ACT, 1961 AS THE ASSESSEE HAD NOT FILED ITS RE TURN OF INCOME FOR THE ASSESSMENT YEAR UNDER CONSIDERATION. 3 . THE AR OF THE ASSESSEE RELIED ON THE DECISION OF PUNE BENCH OF THE TRIBUNAL IN THE CASE OF HOTEL SAI SIDDI (P) LTD. VS. DCIT REPORTED IN [2011] 13 TAXMANN.COM 155 (PUNE), WHEREIN IT WAS HELD T HAT THE CIT(A) SHOULD ADMIT THE APPEAL OF THE ASSESSEE AND IN CASE THE ASSESSEE IS ABLE TO ESTABLISH THE LOSS INCURRED FOR THE YEAR UNDER CONSIDERATION AND HE WAS NOT LIABLE TO PAY TAX OF AN AMOUNT EQUAL TO ITA NO . 6483 /DEL /201 8 KAPIL KUMAR 2 THE AMOUNT OF ADVANCE TAX AS STIPULATED UNDER THE PROVISIONS OF SECTION 249(4) (B) OF THE ACT. IN CASE IT IS FOUND THAT THE PROVISIONS OF SECTION 249(4)(B) ARE NOT APPLICABLE THE APPEAL MAY BE ADMITTED AND THE SAME SHOULD BE DECIDED ON MERITS. THEREFORE, HE SUBMITTED THAT THE MATTER SHOULD BE REMANDED BA CK TO THE FILE OF THE CIT(A) WITH THE VERY SAME DIRECTIONS AS GIVEN BY THE PUNE BENCH OF THE TRIBUNAL IN THE CASE OF HOTEL SAI SIDDI P. LTD. (SUPRA). 4. THE DR HAD NO OBJECTION TO THE ABOVE SUBMISSION OF THE AR OF THE ASSESSEE. 5. IN THE ABOVE FACTS AND CIRCUMSTANCES, I SET ASIDE THE ORDER OF THE CIT(A) AND REMAND THE MATTER BACK TO HIS FILE WITH THE VERY SAME DIRECTIONS OF THE PUNE BENCH OF THE TRIBUNAL IN THE CASE OF HOTEL SAI SIDDI P. LTD. (SUPRA). 6. NEEDLESS TO MENTION THAT THE CIT(A) SHALL ALLOW RE ASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE BEFORE ADJUDICATING THE APPEAL AFRESH. 7 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . (ORDER PRONOUNCED IN THE COURT ON 29 TH DAY OF APRIL, 2019 AT NEW DELHI) SD/ - (N. S. SAINI) ACCOUNTANT MEMBER DATED: 29 /0 4 /2019 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR