Protech Galvanisers and Fabricators Pvt. Ltd., Delhi V. DCIT, Circle- 20(1), New Delhi

ITA 7799/DEL/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1411 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 26-12-2017
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 147; 68; 69C; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA,ACCOUNTANT MEMBER ITA No.7799/Del/2017 Assessment Year: 2009-10 Protech Galvanisers and Fabricators Pvt. Ltd., 3005, Sant Nagar, Rani Bagh, New Delhi. PIN: 1100 34 Vs. DCIT, Circle-20(1), New Delhi. PAN :AADCP3498H (Appellant) (Respondent) ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against order dated 30.05.2017 of learned Commissioner of Income Tax (Appeals)-25, New Delhi pertaining to assessment year 2009-10. Appellant by None Assessee by Shri Toufel Tahir, SR. DR Date of hearing 24.05.2022 Date of pronouncement 24.05.2022 2 ITA No.7799/Del./2017 2. In ground no.1, assessee has challenged the ex parte disposal of its appeal by first appellate authority. 3. Briefly, the facts are, assessee is a resident company. For the assessment year under dispute, assessee had filed its return of income on 28.9.2009 declaring income of Rs.1,62,09,330. Assessment in case of assessee was completed under Section 143(3) of the Income-Tax Act, 1961 vide order dated 27.12.2011, determining the total income at Rs.1,71,50,878. Subsequently, the Assessing Officer received information that the assessee in the year under consideration had received accommodation entries to the extent of Rs.60,00,000 from a bogus/paper company belonging to Shri Surender Kumar Jain group. Based on such information, Assessing Officer reopened the assessment under Section 147 of the Act. Ultimately, Assessing Officer passed the assessment order on 27.12.2016, adding back an amount of Rs.17,00,000 as unexplained cash credit under Section 68 of the Act and a further amount of Rs.1,40,000 under Section 69C of the Act. 4. Challenging the assessment order so passed, assessee preferred an appeal before learned Commissioner (Appeals). However, the 3 ITA No.7799/Del./2017 appeal filed by assessee was disposed of ex parte by the impugned order. While doing so, learned Commissioner (Appeals) upheld the additions made by the Assessing Officer. 5. When the appeal was called for hearing, none appeared on behalf of the assessee. 6. On perusal of record, it is observed, though, on several earlier occasions, the appeal was listed for hearing, however, assessee has consistently remained absent inspite of a number of hearing notices being issued to the assessee through prescribed modes. This fact demonstrates complete lack of interest of the assessee in pursuing the present appeal. 7. Considering the aforesaid facts and also the primary grievance of the assessee against the ex parte disposal of its appeal, we proceed to dispose of the appeal ex parte qua the assessee after hearing the learned Departmental Representative. 8. On going through impugned order of learned Commissioner (Appeals) and more particularly observations made by him in paragraph 7.4 of the order, it is observed that a single notice of hearing was sent to the assessee through speed post which returned back unserved with the remark “left”. Thereafter, learned Commissioner 4 ITA No.7799/Del./2017 (Appeals) neither has issued any further hearing notice nor has made any attempt to serve the notice through any other mode. The aforesaid facts clearly reveal that assessee was not afforded reasonable opportunity of being heard to represent its case. 9. In view of the aforesaid, we are inclined to restore the matter back to the file of learned Commissioner (Appeals) for fresh adjudication after due opportunity of being heard to the assessee. Assessee is also directed to respond to the hearing notice to be issued by learned Commissioner (Appeals) and cooperate in finalization of the proceedings. Accordingly, all the issues raised in the present appeal are restored back to the file of learned Commissioner (Appeals) for fresh adjudication. By way of abundant caution, we observe that we have not expressed any opinion whatsoever on merits. Grounds are allowed for statistical purposes. 10. In the result, appeal is allowed for statistical purposes. Order pronounced in the open court on 24 th May, 2022. Sd/- Sd/- (ANADEE NATH MISSHRA) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24 th May, 2022. Mohan Lal 5 ITA No.7799/Del./2017 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Sl. No. Particulars Date 1. Date of dictation (Order drafted through Dragon software): 24.05.2022 2. Date on which the draft of order is placed before the Dictating Member: 3. Date on which the draft of order is placed before the other Member: 25.05.2022 4. Date on which the approved draft of order comes to the Sr. PS/PS: 26.05.2022 5. Date of which the fair order is placed before the Dictating Member for pronouncement: 26.05.2022 6. Date on which the final order received after having been singed/pronounced by the Members: 27.05.2022 7. Date on which the final order is uploaded on the website of ITAT: 30.05.2022 8. Date on which the file goes to the Bench Clerk 30.05.2022 9. Date on which files goes to the Head Clerk: 10. Date on which file goes to the Assistant Registrar for signature on the order: 11. Date of dispatch of order: