Praveen Aroma P.Ltd, New Delhi V. DCIT, Central circle-19, New Delhi

ITA 7740/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5743 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 05-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: AKANSHA GARG
• Section: 143(3); 115JB; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.7740/DEL/2018 ASSESSMENT YEAR: 2014-15 PRAVEEN AROMA P. LTD., A-33, UPPER GROUND FLOOR, FIEE COMPLEX, OKHLA INDUSTRIAL AREA, PHASE II, NEW DELHI. PAN: AAGCP0072Q VS. DCIT, CENTRAL CIRCLE-19, NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : MS AKANSHA GARG, CA REVENUE BY : SHRI S.L. ANURAGI, SR. DR DATE OF HEARING : 06.05.2019 DATE OF PRONOUNCEMENT : 08.05.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 20 TH SEPTEMBER, 2018 PASSED BY THE CIT(A)-27, NEW DELHI, RELATING TO ASSESSMENT YEAR 2014-15. THE ASSESSEE IN THE VARIOUS GROUNDS OF AP PEAL HAS CHALLENGED THE ORDER OF THE CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER. 2. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS A COMPANY ENGAGED IN THE BUSINESS OF MANUFACTURING AND TRADING OF MENTHE OIL AND ESSENTIAL OILS AND OTHER MAIN PRODUCTS. IT FILED ITS RETURN OF INCOME ON 25 TH SEPTEMBER, 2014 DECLARING THE BOOK PROFIT U/S 115JB OF RS.23,97,461/-. THE ASSESSING OFFICER COMPLETED THE ASSESSMENT ITA NO.7740/DEL/2018 2 U/S 143(3) ON 31 ST MARCH, 2016 WHEREIN HE MADE ADDITION OF RS.15 LAKH S ON ACCOUNT OF BOGUS RECEIPTS. SINCE NONE APPEARED ON BEHALF OF T HE ASSESSEE DESPITE ISSUE OF STATUTORY NOTICES, THE LD.CIT(A), FOLLOWING THE DEC ISION OF THE HON'BLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARJEE AND ANR REPORTED IN 118 ITR 461 AND THE DECISION OF THE HON'BLE BOMBAY HIGH COURT IN THE CASE OF M/S CH EMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62 OF 2009, DISMISSED THE APPEAL F OR WANT OF PROSECUTION. 3. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 4. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS AN ADMITTED FACT THAT DUE TO NON-APPEARANCE BEFORE THE CIT(A), HE DISMISSED THE APPEAL FOR NON-PROSECU TION AND HAS NOT DECIDED THE APPEAL ON MERIT WHICH HE IS REQUIRED TO DO. CONSID ERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROP ER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUN ITY TO THE ASSESSEE AND DECIDE THE CASE AS PER FACT AND LAW. THE ASSESSEE IS HEREBY DI RECTED TO APPEAR BEFORE THE CIT(A) AND SUBMIT THE REQUISITE DETAILS AND SUBSTANTIATE I TS CASE, FAILING WHICH THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLO WED FOR STATISTICAL PURPOSES. ITA NO.7740/DEL/2018 3 5. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 0 8.05.2019. SD/- (R.K. PANDA) ACCOUNTANT MEMBER DATED: 8 TH MAY, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI