Kavindra Singh, New Delhi V. ITO, Ward- 2(1), Noida

ITA 7336/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8450 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 19-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER ITA NO. 7336/DEL/2018 ASSESSMENT YEAR: 2009-10 KAVINDRA SINGH C/O BAWEJA & KAUL, 306, CORPORATE TOWERS, 85-A, ZAMRUDPUR, GREATER KAILASH 1, NEW DELHI. PAN NO. BLQPS0993G VS ITO WARD 2(1) NOIDA APPELLANT RESPONDENT ASSESSEE BY SH. ROHIT TIWARI, ADV. REVENUE BY SHRI S.L. ANURAGI, SR. DR ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(APPEALS)-1, NOIDA DATED 29.06.2018. 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 AMOUN T EQUAL TO AMOUNT OF ADVANCE TAX AS STIPULATED UNDER PROVISION S OF SECTION 249(4)(B) OF THE INCOME TAX ACT, 1961 AS THE ASSESS EE HAD NOT FILED ITS RETURN OF INCOME FOR THE ASSESSMENT YEAR UNDER CONSIDERATION. DATE OF HEARING 10.04.2019 DATE OF PRONOUNCEMENT 11.04.2019 2 ITA NO. 7336/DEL /2018 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), WHERE IN IT WAS HELD THAT 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 P AY TAX OF AN AMOUNT EQUAL TO THE AMOUNT OF ADVANCE TAX AS STIPUL ATED 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 AP PLICABLE THE APPEAL MAY BE ADMITTED AND THE SAME SHOULD BE DECID ED ON MERITS. THEREFORE, HE SUBMITTED THAT THE MATTER SH OULD BE REMANDED BACK TO THE FILE OF THE CIT(A) WITH THE VE RY SAME DIRECTIONS AS GIVEN BY THE PUNE BENCH OF THE TRIBUN AL 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 ASID E THE ORDER OF THE CIT(A) AND REMAND THE MATTER BACK TO HIS FILE W ITH THE VERY SAME DIRECTIONS OF THE PUNE BENCH OF THE TRIBUNAL I N THE CASE OF HOTEL SAI SIDDI P. LTD. (SUPRA). 6. NEEDLESS TO MENTION THAT THE CIT(A) SHALL ALLOW REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE BEFORE ADJUD ICATING THE APPEAL AFRESH. 3 ITA NO. 7336/DEL /2018 7. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11/04/2019 SD/- (N.S. SAINI) ACCOUNTANT MEMBER DATED: 11.04.2019 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 11/04/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 11/04/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 11.4.19 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 11.4.19 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 12.4.19 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 12.4 .19 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 4 ITA NO. 7336/DEL /2018