EMS & Exports, New Delhi V. ITO, New Delhi

ITA 693/DEL/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4849 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 07-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER ITA NO. 693/DEL./2017 : ASSTT. YEAR : 2012-13 EMS & EXPORTS, WZ-15B, SECOND FLOOR, ROOM NO. 301, UGGARSAIN MARKET, ASHOK NAGAR, NEW DELHI-110018 VS INCOME TAX OFFICER, WARD-45(5), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A A CFE6834G ASSESSEE BY : NONE REVENUE BY : MS. ASHIMA NEB, SR. DR DATE OF HEAR ING: 09 . 10 .201 9 DATE OF PRONOUNCEMENT: 30 .10 .201 9 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-15, DELHI DATED 21.07.2 016. 2. FOLLOWING GROUNDS HAVE BEEN RAISED BY THE ASSESS EE: 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ORDER PASSED BY THE LEARNED CIT (APPEAL) IS BAD BOT H IN THE EYE OF LAW AND ON FACTS. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE APPEAL DISMISSED BY THE CIT(A) IS UNTENABLE IN THE EYES OF LAW AS NO SATISFACTION WAS RECORDED BY THE CIT (A) IN DISMISSING THE APPEAL FOR NON ATTENDANCE AND IN SUSTAINING THE DEDUCTION DISALLOWED BY THE ASSESSING OFFICER. 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LEARNED CIT (A) HAS ERRED BY REJECTING APPEAL FILLE D BY ASSESSEE WITHOUT AFFORDING AN OPPORTUNITY OF BEING ITA NO. 693/DEL/2017 EMS & EXPORTS 2 HEARD AND BY DENYING TO THE ASSESSEE THE PRINCIPAL OF NATURAL JUSTICE 4. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LEARNED CIT (A) HAS ERRED BY FAILING TO DISMISSED T HE APPEAL, WHEN THE COUNSEL OF THE ASSESSEE COULDNT ATTEND THE APPELLANT PROCEEDINGS FOR THE REASON BEYOND THE CONTROL OF ASSESSEE. 5. THAT THE LD.CIT (APPEALS) HAD FAILED TO CONSIDER THE SUBMISSIONS MADE BY THE ASSESSEE AND HAS PASSED THE IMPUGNED ORDER WITHOUT APPRECIATING THE EVIDENCE ALREADY PLACED ON RECORD BY THE APPELLANT COMPANY. THE LD. CIT (APPEALS) FAILED TO APPRECIATE THE MERITS OF THE CASE AND PASSED THE IMPUGNED ORDE R WITH A PRE-MEDITATED MINDSET. 6. THAT WITHOUT PREJUDICE TO THE ABOVE, THE LD. CIT(APPEALS)/ASSESSING OFFICER HAS ERRED IN SUSTAINING THE ADDITIONS WITHOUT BRINGING ANY MATERIALS OR EVIDENCE ON RECORD TO PROVE THE EXPLANATION, RECORDS, MATERIALS BROUGHT BY ASSESSEE ARE WRONG. 7. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ORDER PASSED BY THE LEANED ASSESSING OFFICER MAKING THE ADDITION OF RS.3,43,00,017/- ON A/C OF DISALLOWANCE OF DEDUCTION CLAIMED U/S 80-IC OF THE INCOME TAX ACT IS BAD BOTH IN THE EYES OF LAW AND O N FACTS. 8. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LEANED ASSESSING OFFICER HAS ERRED IN MAKING ADDITIONS, AFTER IGNORING THE DETAILS & DOCUMENTS SUBMITTED BY THE ASSESSEE DURING THE ASSESSMENT PROCEEDINGS. 9. THAT THE ASSESSEE PREYS THAT THE ADDITION OF RS.3,43,00,017/- MADE TO THE INCOME OF THE ASSESSEE MAY KINDLY BE DELETED. 10. THE ABOVE GROUNDS OF APPEAL ARE ALL INDEPENDENT AND WITHOUT PREJUDICE TO ONE ANOTHER. ITA NO. 693/DEL/2017 EMS & EXPORTS 3 3. FROM THE RECORDS BEFORE US, WE FIND THAT THE LD. CIT (A) HAS SUMMARILY DISMISSED THE APPEAL OF THE ASSESSEE SOLELY RELYING ON THE ASSESSMENT ORDER WITHOUT ADJUDICATIN G THE ISSUE ON MERITS. HENCE, IN FITNESS OF AFFAIRS, WE DEEM IT FIT TO RESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT (A) TO A DJUDICATE THE ISSUE ON MERITS OF THE CASE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE ALLOWED FO R STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 30/10/2019. SD/- SD/- (SUSHMA CHOWLA) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACCOU NTANT MEMBER DATED: 30/10/2019 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITA NO. 693/DEL/2017 EMS & EXPORTS 4