M/s. Packraft Container India (P) Ltd., Faridabad V. ITO, Faridabad

ITA 6647/DEL/2015

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9748 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 14-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHAILESH KUMAR
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 40(a)(ia); 194C

Judgement Text

ITA NO. 6647/DEL/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G, NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA NO. 6647/DEL/2015 AY: 2011-12 M/S PACKRAFT CONTAINER INDIA P. LTD. PLOT NO. 184, SECTOR-25, BALLABGARH FARIDABAD. PAN NO. AACCP1856C VS . ITO WARD 11(1) CGO COMPLEX, FARIDABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI SHAILESH KUMAR, SR. DR DATE OF HEARING : 11/12/2018 DATE OF PRONOUNCEMENT : 12/12/2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST O RDER DATED 18/09/15 PASSED BY LD. CIT (A) FARIDABAD IS ON FOLL OWING GROUNDS OF APPEAL: GROUNDS OF APPEAL: 1. ON THE FACTS AND UNDER THE CIRCUMSTANCES OF THE CA SE, THE LD.CIT(APPEAL) IS UNJUSTIFIED, ARBITRARY AND HAS ER RED UNDER THE LAW BY NOT DELETING THE FOLLOWING ADDITIONS MAD E BY THE ASSESSING AUTHORITY: A) BY MAKING AN ADDITION OF RS. 1,88,711/- TO THE TOTA L INCOME U/S 40(A)(IA) READ WITH SECTION 194J(1)(A) O F THE INCOME TAX ACT. B) BY MAKING AN ADDITION OF RS. 6,48,365/- TO THE TOTA L INCOME U/S 40(A)(IA) READ WITH SECTION 194C OF THE INCOME TAX ACT. ITA NO. 6647/DEL/2015 2 C) BY MAKING A LUMPSUM ADDITION OF RS. 1,70,000/- TO T HE TOTAL INCOME ON ACCOUNT OF EXHIBITION EXPENSES. D) BY MAKING AN ADDITION OF RS. 3,01,345/- TO THE TOTA L INCOME ON ACCOUNT OF TRAVELLING EXPENSES. E) BY IGNORING THE PRINCIPLE OF NATURAL JUSTICE AND NO T PROVIDING THE REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AND IT IS THEREFORE, PRAYED THAT THE UNJUSTIFIED AN D ARBITRARY ADDITIONS TO INCOME BE DELETED AND RELIEF ACCORDINGLY BE GRANTED TO THE ASSESSEE. 2. THAT THE APPELLANT CRAVES FOR THE PERMISSION TO ADD , DELETE OR AMEND THE GROUNDS OF APPEAL BEFORE OR AT THE TIME O F HEARING OF APPEAL. ON PERUSAL OF IMPUGNED ORDER IT IS OBSERVED THAT NO NE HAS APPEARED BEFORE LD. CIT (A). IN THE INTEREST OF JUS TICE WE DEEM IT FIT AND PROPER TO SET ASIDE THIS ISSUE BACK TO THE FILE OF LD. CIT (A) TO DECIDE ISSUES ON MERITS AFTER GIVING PROPER OPPO RTUNITY OF BEING HEARD TO ASSESSEE AS PER LAW. NEEDLESS TO SAY THAT ASSESSEE SHALL APPEARED BEFORE LD. CIT (A) ON THE DATE OF NOTICE A ND FILE ALL REQUISITE DETAILS AS CALLED FOR IN RESPECT OF ITS C LAIM. ACCORDINGLY GROUNDS RAISED BY ASSESSEE STANDS ALLOW ED FOR STATISTICAL PURPOSES. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12/12/2018 SD/- SD/- (N.S. SAINI) (BEENA A PILLAI) ACCOUNTANT MEMBER JUDICIA L MEMBER DT. 12/12/2018 *KAVITA ARORA ITA NO. 6647/DEL/2015 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES DATE 1. DRAFT DICTATED ON 11/12/2018 2. DRAFT PLACED BEFORE AUTHOR 11/12 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 13/12 6. KEPT FOR PRONOUNCEMENT ON 12/12 7. FILE SENT TO THE BENCH CLERK & UPLOADED 13/12 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.