G&T Oilfield And Offshore Services Pvt. Ltd., New Delhi V. ACIT Circle - 74(1), New Delhi

ITA 654/DEL/2020

AI Insights

The case involves G & T Oilfield and Offshore Services Private Limited, which appealed against the order of the Learned Commissioner of Income Tax (Appeals)-38, Delhi, dated 19/11/2019 for the Assessment Year 2011-12. The appeal was initially dismissed ex-parte, leading the assessee to contest the dismissal and the substantive addition of Rs.2,35,04,247.00 alleged to have been paid without deducting TDS. The Tribunal found that the CIT(A) had not adequately considered the submissions and evidence provided by the assessee, nor had he called for the records from the Assessing Officer. Consequently, the Tribunal decided to set aside the CIT(A)'s order and remand the matter for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130762 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 01-02-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 03-02-2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS; Set aside

Judgement Text

Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.654/Del/2020 (ASSESSMENT YEAR 2011-12) G & T Oilfield and Offshore Services Private Limited F 04 & 05, Triveni Commercial Complex Sheikh Sarai, Phase-1, Delhi-110 017 PAN-AABCG 5076G Vs. ACIT Circle-74(1) Delhi (Appellant) (Respondent) Appellant by None Respondent by Ms. Ranjit Kaur, Senior Departmental Representative (“Sr.-DR” for short) ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)-38, Delhi [Ld. CIT(A)”, for short], dated 19/11/2019 for Assessment Year 2011-12. Grounds taken in this appeal are as under: “1. That the Ld. CIT(Appeals) erred in law and on facts of the case by passing an ex-parte order on account of the following: ITA No.654/Del/2020 G & T Oilfield and Offshore Services Pvt. Ltd. Vs. ACIT Page 2 of 5 The Appellant Company had made its submissions and submitted all the documents vide its emails dated 20 th August’ 19 and then again on the 26 th August’ 19. It had also made its submissions on the Income Tax Portal. However, the Assessing Officer chose to ignore the submissions made by the Appellant Company thrice and thereafter, passed an ex-parte order. 2. That the Ld. CIT(Appeals) erred in law and on facts of the case by passing an ex-parte order on account of the following: That the amount of Rs.2,35,04,247.00 alleged to have been paid by the Appellant Company to Noida/Greater Noida/Yamuna Expressway Industrial Development Authority without deducting of TDS is out rightly incorrect. The Appellant Company denies having made any such payment(s) to NOIDA. Further, no evidence was placed on record by the Assessing Officer whilst making such Additions. 3. That the addition of Rs.2,35,04,247.00 made by the Ld. Assessing Officer and upheld by the Ld. CIT(Appeals) is bad in law considering the facts and needs to be deleted. 4. That the Appellant Company craves right to add/and or amend any of the grounds of Appeal.” (B) Vide impugned appellate order dated 19/11/2019 of the Ld. CIT(A), the assessee’s appeal against order passed u/s 202(1)/201(1A) of income Tax Act was dismissed ex-parte, qua the appellant assessee. In the appeal filed by the assessee in the office of the Ld. CIT(A), the following grounds were taken by the assessee in the appeal filed against the aforesaid order dated 23/03/2018 of the Assessing Officer passed u/s 201(1)/201(1A) of Income Tax Act: “1. The order is unfounded, arbitrary and bad in eyes of law. 2. The order is against the facts without placement of any evidence on record. 3. Our submissions made to earlier notices were ignored blatantly. ITA No.654/Del/2020 G & T Oilfield and Offshore Services Pvt. Ltd. Vs. ACIT Page 3 of 5 4. No documentary evidence were furnished to us. 5. We hereby pray that the above order be quashed being illegal and ultravires.” (C) On perusal of the aforesaid impugned appellate order dated 19/11/2019 passed by the Ld. CIT(A), we find that the Ld. CIT(A), on one hand passed an ex-parte order qua the appellant assessee, and on the other hand failed to call for the records of the Assessing Officer to verify the claims made by the assessee in the grounds of appeal in the appeal filed by the assessee in the office of the Ld. CIT(A). The Ld. CIT(A) neither had the benefit of representation from the appellant’s side; nor did he call for the records from the Assessing Officer to verify the claims made by the appellant in the grounds of appeal. (D) At the time of hearing before us, the assessee was represented by none. In the absence of any representation from the assessee side, we heard the Ld. Sr. DR for Revenue who submitted before us that the impugned appellate order dated 19/11/2019 of the Ld. CIT(A) may be set aside and the issues in dispute may be restored to the file of the Assessing Officer with the direction to pass a fresh order in accordance with law after taking into consideration ITA No.654/Del/2020 G & T Oilfield and Offshore Services Pvt. Ltd. Vs. ACIT Page 4 of 5 all the materials on record, including submission/documentary evidences filed by the assessee, and after providing reasonable opportunity to the assessee. (E) In view of the foregoing and as the Ld. Sr. DR for Revenue is in agreement with this, in the specific facts and circumstances of the present appeal before us, we hereby set aside the impugned appellate order dated 19/11/2019 of the Ld. CIT(A) and restore all the issues in dispute to the file of the Ld. CIT(A) with the direction to pass denovo order in accordance with law after providing reasonable opportunity to the assessee. All grounds of appeal are treated as disposed off in accordance with aforesaid directions. (E.1) For statistical purposes, the appeal is treated as partly allowed. (F) This order was pronounced on 02/02/2023 in Open Court, in the presence of Ld. Sr. DR for Revenue, after conclusion of the hearing and is signed on 02/02/2023 Sd/- Sd/- (CHANDRA MOHAN GARG) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 02/02/2023 Pk ITA No.654/Del/2020 G & T Oilfield and Offshore Services Pvt. Ltd. Vs. ACIT Page 5 of 5 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI