M/s Sahara India Sahkari Awas Samiti Ltd., Lucknow V. DCIT, New Delhi

MA 156/DEL/2021

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1650 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2005-2006
• Appeal Filed On: 08-09-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Additional evidence
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “H” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER M.A.No.156/Del./2021 Arising out of ITA.No.2481/Del./2011- Assessment Year 2005-2006 M/s. Sahara India Sahkari Awas Samiti Ltd., Sahara Bhawan, 1, Kapoorthala Complex, Aliganj, Lucknow. U. P. PAN AAGFS9137D vs. The DCIT, Central Circle-6, Room No.334, ARA Centre, Jhandesalan Extn., New Delhi. (Applicant) (Respondent) For Assessee : Shri Aditya Vohra, Advocate & Shri Arpit Goyal, C.A. For Revenue : Shri M. Baranwal, Sr. DR Date of Hearing : 01.07.2022 Date of Pronouncement : 01.07.2022 ORDER PER ANIL CHATURVEDI, A.M. : The above Miscellaneous Application [in short “M.A.”] arises out of the combined order dated 19.07.2021 2 M.A.No.156/Del./2021 in ITA.No.2481/Del./2011 M/s. Sahara India Sahkari Awas Samiti Ltd., Lucknow. passed by the Tribunal in ITA.Nos.2481 & 2482/Del./2011 for the A.Ys. 2005-06 and 2006-07 respectively vide order. 2. The assessee filed M.As. seeking for rectification of certain mistakes that have crept in the order of the Tribunal dated 19.07.2021. He submitted that the M.As. for the A.Ys. 2005-06 and 2006-07 were heard together and after that M.A.No.155/Del./2021 for the A.Y. 2006-07 was dismissed vide order dated 07.01.2021, but, no order has been passed in ITA.No.2481/Del./2011 for the A.Y. 2005- 06. He submitted that the facts are similar and arise out of the consolidated order dated 19.07.2021 in ITA.Nos.2481 & 2482/Del./2011. He, prayed that the present M.A. be decided accordingly. 3. The Ld. D.R. on the other hand did not controvert the submissions made by Learned Counsel for the Assessee. 4. We have heard the rival submissions and the material available on record. We find that M.A.No.155/ Del./2021 in ITA.No.2482/Del./2011 for the A.Y. 2006-07 has been dismissed by the Tribunal vide order dated 3 M.A.No.156/Del./2021 in ITA.No.2481/Del./2011 M/s. Sahara India Sahkari Awas Samiti Ltd., Lucknow. 07.01.2021. The relevant observations of the Tribunal are as under : “5. We have heard the rival arguments made by both the sides and perused the record. We find, the assessee in the instant case has filed certain additional evidence before the Tribunal which was admitted and the issue was restored to the file of the Assessing Officer for fresh adjudication by recording the following reasons “24.2 So far as the second objection of the Revenue is concerned, i.e., completion of the project on or before 31.03.2008 is concerned, it is the submission of the Id. Counsel that the project was completed before 31st March, 2008 in view of the following additional evidences:- (i) Letter from M/s Sahara India Commercial Corporation ltd to the assessee dated 14/03/2008 [Pg 5 of additional evidence compilation] (ii) Letter from the assessee to M/s Sahara India Commercial Corporation ltd dated 18/ 03/2008 [Pg 6 of additional evidence compilation] (iii)Architect 4 M.A.No.156/Del./2021 in ITA.No.2481/Del./2011 M/s. Sahara India Sahkari Awas Samiti Ltd., Lucknow. certificate dated 15/09/2009 along with the official translation [Pg 7 and 8 of additional evidence compilation], 25. Since these documents were never produced before the lower authorities and were filed before the tribunal for the first time in the shape of additional evidences, therefore, we admit the additional evidences filed in terms of Rule 29 of the Income Tax (Appellate Tribunal) Rules 1963 and deem it proper to restore the issue relating to completion of the project prior to 31st March, 2008 to the file of the AO for adjudication of this issue i.e., completion of the project prior to 31st March, 2008. The AO shall examine the documents and any other details that he may require and decide the issue as per fact and law after giving due opportunity of being heard to the assessee. ” 6. From the above, it is clear that in view of the additional evidences filed by the assessee which were never produced before the lower authorities and were filed for the first time before the Tribunal, therefore, the additional evidences were admitted and the issue was restored to the 5 M.A.No.156/Del./2021 in ITA.No.2481/Del./2011 M/s. Sahara India Sahkari Awas Samiti Ltd., Lucknow. file of the Assessing Officer to examine the documents and allow the deduction as per law after verification of the completion of the project prior to 31 st March, 2008. It is clearly and categorically stated that the Assessing Officer shall decide the issue as per fact and law after giving due opportunity of being heard to the assessee. Therefore, in our opinion, the apprehension of the Id. Counsel for the assessee that the Assessing Officer may not decide the issue as per law is without any merit. The Assessing Officer is bound to follow the settled principle of law on this issue. We, therefore, do not find any infirmity in the order of the Tribunal so as to rectify the same as per provisions of section 254(2) of the Act. The Miscellaneous Application filed by the assessee is accordingly dismissed. 7. In the result, the Miscellaneous Application filed by the assessee is dismissed.” 4.1. Since both the parties have agreed that the facts are identical and arise out of the consolidated order of the Tribunal dated 19.07.2021 in ITA.Nos.2481 & 2482/Del./2011 for the A.Ys. 2005-06 and 2006-07 respectively and M.A.No.155/Del./2021 for the A.Y. 2006- 6 M.A.No.156/Del./2021 in ITA.No.2481/Del./2011 M/s. Sahara India Sahkari Awas Samiti Ltd., Lucknow. 07 arises out of the above consolidated order of the Tribunal which was dismissed vide order dated 07.01.2021, we respectfully following the reasons for the decision passed in M.A.No.155/Del./2021 for the A.Y. 2006-07 vide order dated 07.01.2021 arising out of ITA.No.2482/Del./2011, dismiss the present M.A.No.156/Del./2021 for the A.Y. 2005-06. 5. In the result, M.A. of the Assessee is dismissed. Order pronounced in the open Court on 01.07.2022. Sd/- Sd/- (MS. ASTHA CHANDRA) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi, Dated 01 st July, 2022 VBP/- Copy to 1. The appellant 2. The respondent 3. CIT(A) concerned 4. CIT concerned 5. D.R. ITAT ‘H’ Bench, Delhi 6. Guard File. // By Order // Assistant Registrar : ITAT Delhi Benches : Delhi.