M/S R.S.H.S.JV, G-1/198-199, Sector-16,Rohini,Delhi V. DCIT,(A) Circle 62, DCIT,(A) Circle 62, New Delhi

ITA 665/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3489 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 29-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 665/Del/2019 : Asstt. Year 2014-15 M/s R.S.H.S. JV, G-1/198-199, Sector-16, Rohini, Delhi-110085 Vs. DCIT, Circle-62, New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABAR4386C Assessee by : None (LA of Manoj P. on record) Revenue by : Sh. Atiq Ahmed, Sr. DR Date of Hearing: 04.08.2022 Date of Pronouncement: 25.08.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-20, New Delhi dated 20.11.2018. 2. The assessee raised the issue of not allowing additional evidences under Rule 46A of the Income Tax Rules, 1962. 3. From the record, we find that the AO has requisitioned the books of accounts on 23.12.2016 and to be produced on 26.12.2016. The assessment proceedings have been initiated substantially from 08.10.2016 to 28.12.2016. The order has been passed on 29.12.2016. 4. Under these facts and circumstances, we direct that the additional evidences be considered and an order on merits be passed by way of speaking order, after duly observing the ITA No. 665/Del/2019 R.S.H.S. JV 2 principles of natural justice. We also direct that the assessee shall comply to the notices issued by the authorities fully and completely without seeking unnecessary adjournments. The revenue authorities may initiate the penal proceedings in the accordance with the provisions of the Income Tax Act in case of non-compliance to the notices issued and also in case of failure to retain the books of accounts. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 25/08/2022. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 25/08/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR