M/s. Aerens Estates P. Ltd., New Delhi V. DCIT, New Delhi

ITA 854/DEL/2014

• Counselvise Citation: 85420114 RSA 2014
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 24-06-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 14-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN RAWAL

Judgement Text

1 ITA NO. 854/DEL/14 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI S. V. MEHROTRA, ACCOUNTANT MEMBER I.T.A .NO.-854/DEL/2014 (ASSESSMENT YEAR-2005-06) AERENS ESTATE P. LTD. C/O RAVI GUPTA, ADVOCATES, E-6A KAILASH COLONY NEW DELHI AAECA4459N (APPELLANT) VS DCIT CENTRAL CIRCLE-8 NEW DELHI (RESPONDENT) APPELLANT BY SH. RAJESH JAIN, CA RESPONDENT BY SH. ROBIN RAWAL, JCIT ORDER PER S. V. MEHROTRA, AM THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDE R DATED 5 TH DECEMBER 13 OF CIT(A) VI, , NEW DELHI IN APPEAL NO. 134/12-13. 2. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APP EAL. 1. THAT THE LD. COMMISSIONER OF INCOME TAX, APPE ALS-VI, NEW DELHI HAS ERRED ON FACTS AND IN LAW IN SUSTAINING THE ADD ITION WITHOUT AFFORDING A REASONABLE AND ADEQUATE OPPORTUNITY TO THE APPELLAN T. 2. THAT THE LD. COMMISSIONER OF INCOME TAX, APPEAL S-VI, NEW DELHI HAS ERRED ON FACTS AND IN LAW IN DECIDING THE APPEA L WITHOUT TAKING INTO CONSIDERATION THE WRITTEN SUBMISSIONS ALREADY FILED BEFORE CIT(A) XXXII, NEW DELHI, WHERE THE APPEAL WAS BEING EARLIER HEARD . 3. THAT THE LD. COMMISSIONER OF INCOME TAX, APPEAL S-VI, NEW DELHI HAS ERRED ON FACTS AND IN LAW IN SUSTAINING THE ADD ITIONS MADE IN THE ASSESSMENT ORDER WHICH ARE NOT APPLICABLE IN THE CA SE OF THE APPELLANT DATE OF HEARING 24.06.2015 DATE OF PRONOUNCEMENT 26 .06.2015 2 ITA NO. 854/DEL/14 COMPRISING OF RS.5,28,319/- ON ACCOUNT OF DISALLOWA NCE OF INTEREST PAID AND RS.2,02,500/- ON ACCOUNT OF COMPENSATION PAID. 4. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX, APPEALS-VI, NEW DELHI, IS ERRONEOUS, BOTH IN LAW AND ON THE FACTS. 5. THAT THE APPELLANT CRAVES LEAVE TO ADD, ALTER, M ODIFY WITHDRAW, AMEND, SUBSTITUTE ANY GROUND(S) OF APPEAL EITHER BE FORE OR AT THE TIME OF HEARING. 3. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEES JURISDICTION LAY WITH CIT(A) XXXII AND NOT WITH CIT(A) VI, WHO DISMI SSED THE ASSESSEES APPEAL EX-PARTE IN LIMINE. HE SUBMITTED THAT NO NOTICE WA S RECEIVED BY ASSESSEE AND THE LD. CIT(A) ORDER WAS ALSO SERVED THROUGH ASSESSING OFFICER. 4. I HAVE CONSIDERED THE SUBMISSIONS OF THE BOTH TH E PARTIES, LD. CIT(A) HAS OBSERVED THAT NOTICES WERE ISSUED AND SERVED BY REG ISTERED POST/SPEED POST. HE HAS GIVEN THE DATES OF ISSUE OF NOTICE. HE HAS DISMISS ED THE ASSESSEES APPEAL APPLYING THE FOLLOWING CASE LAWS:- CIT VS. MULTIPLAN (INDIA)(P) LTD. (1991) 38 ITD 320 (DEL) ESTATE OF LATE TUKOJI RAO HOLKAR CWT (1997) 223 ITR 480 (MP) 5. THUS, THE ASSESSEES APPEAL HAS NOT BEEN DECIDED ON MERIT. MOREOVER, SUBMISSION OF LD. COUNSEL IS THAT THE IMPUGNED ORDE R AS NOTED EARLIER, IS WITHOUT JURISDICTION. IN THESE CIRCUMSTANCES I SET ASIDE T HE ORDER OF LD. CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR DECIDING THE APPEAL DE NOVO AFTER CONSIDERING THE ASSESSEES SUBMISSIONS REGARDING CORRECT JURISDICTI ON OF LD. CIT(A). 6. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 26 TH OF JUNE 2015. SD/- (S. V. ME HROTRA) ACCOUNTANT MEMBER DATED:- 26 /06/2013 *R. NAHEED* 3 ITA NO. 854/DEL/14 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT A SSISTANT REGISTRAR ITAT NEW DELHI DATE 1. DRAFT DICTATED ON 24.06.2015 PS 2. DRAFT PLACED BEFORE AUTHOR 25.06.2015 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS .06.2015 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK .06.2015 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 4 ITA NO. 854/DEL/14