Polygon Security Services, New Delhi V. ITO, Ward-43(5), New Delhi

ITA 7860/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5746 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 10-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: A K JHA; PRABHAT KUMAR CHAUDHARY
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.7860/DEL/2018 ASSESSMENT YEAR: 2015-16 POLYGON SECURITY SERVICES, C/O KAMLESH KUMAR PANDEY, FLAT NO.107, SAI RESIDENCY APARTMENT, PLOT NO.A-25 & 26, CHANDRA PARK, DWARKA, NEW DELHI. PAN: AAMFP4957B VS. ITO, WARD-43(5), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI A.K. JHA, ADVOCATE & SH. PRABHAT KUMAR CHAUDHARY, ADVOCATE 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 28.09.2018 PASSED BY THE CIT(A)-15, DELHI, RELATING TO ASSESSMENT YEAR 2015-16. 2. THE ASSESSEE IN VARIOUS GROUNDS HAS CHALLENGED T HE ORDER OF THE CIT(A) IN CONFIRMING THE VARIOUS ADDITIONS MADE BY THE ASSESS ING OFFICER IN THE ORDER PASSED U/S 143(3) OF THE IT ACT. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS A PARTNERSHIP FIRM AND FILED ITS RETURN OF INCOME ON 18 TH MARCH, 2016 DECLARING THE TOTAL INCOME OF RS.62,00 0/-. THE ITA NO.7860/DEL/2018 2 ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S 143( 3) DETERMINING THE TOTAL INCOME AT RS.12,62,004/- WHEREIN HE MADE AN ADDITION OF RS .12,00,004/- BEING THE AMOUNT DEPOSITED IN THE BANK ACCOUNT, U/S 69A OF THE IT AC T. SINCE THERE WAS NO COMPLIANCE BEFORE THE CIT(A), THE LD.CIT(A) IN THE EX PARTE ORDER PASSED BY HIM, UPHELD THE ACTION OF THE ASSESSING OFFICER. 4. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES AND PERUSED THE MATERIAL ON RECORD. IT IS AN ADMITTED FACT THAT DUE TO NON-APPEARANCE BEFORE THE CIT(A) DESPITE NUMBER OF OPPORTUNITIES GRANTED, THE CIT(A) PASSED THE EX PARTE ORDER CONFIRMING THE ADDITION MADE BY THE ASSESSING OFFIC ER. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTIC E, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO GRANT ONE FINAL OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CASE AND DECIDE THE ISSUE AS PE R FACT AND LAW. THE ASSESSEE IS HEREBY DIRECTED TO APPEAR BEFORE THE CIT(A) AND SU BSTANTIATE ITS CASE FAILING WHICH THE CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER AS PER LAW. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE AR E ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. ITA NO.7860/DEL/2018 3 6. 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