MASTANA FOODS PRIVATE LIMITED,NEW DELHI V. MR GIREESH KUMAR KOHLI, DCIT, CENTRAL CIRCLE, KARNAL, KARNAL

ITA 3749/DEL/2024

AI Insights

Mastana Foods Private Limited filed appeals against the orders of the Ld. CIT(Appeals)-3, Gurgaon, which were dated 30.04.2024 for the assessment years 2010-11 to 2016-17. The appeals were based on the grounds that the orders were passed ex parte as the assessee did not receive any notice. The assessee's properties were attached by the bank due to loan defaults, and all documents were seized by the Department during a search. The assessee, having recently obtained copies of the documents, requested a de novo assessment. The Department did not object to this request. The Tribunal found the submissions of the assessee to be factually correct and decided to set aside the orders and restore the appeals for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126768 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2015-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT KATOCH
• Assessee Lawyers: V.K. BINDAL
• Keywords: Set aside; Opportunity of being heard

Judgement Text

"ITA Nos.3744 to 3750/Del/2024 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.3744 to 3750/Del/2024 िनधा रणवष /Assessment Years:2010-11 to 2016-17 Mastana Foods Private Limited, C/o Vinod Kumar Bindal & Co., Chartered Accountants, D-219, Vivek Vihar, Phase-1, New Delhi. PAN No.AACCM9944N बनाम Vs. DCIT, Mr. Gireesh Kumar Kohli, Central Circle, Karnal, Haryana. अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent Assessee by Shri V.K. Bindal, CA Ms. Rinky Sharma, AR Revenue by Shri Amit Katoch, Sr. DR सुनवाईक\bतारीख/ Date of hearing: 08.04.2025 उ\u000eोषणाक\bतारीख/Pronouncement on 25.04.2025 आदेश /O R D E R PER C.N. PRASAD, J.M. All these appeals are filed by the assessee against different orders of the Ld. CIT(Appeals)-3, Gurgaon dated 30.04.2024 for the assessment years 2010-11 to 2016-17. 2. The Ld. Counsel for the assessee, at the outset, submits that the order passed by the Assessing Officer as well as the Ld. CIT(Appeals) in the impugned assessment years were ex parte ITA Nos.3744 to 3750/Del/2024 2 orders as no notice was received by the assessee. Ld. Counsel submits that the properties of the assessee have been attached by the bank vide letter dated 28.11.2017 and all the documents of the assessee were seized by the Department during the search conducted on 17.01.2017. The Ld. Counsel for the assessee submits that very recently in the month of June, 2024 the assessee has obtained the copies of the documents from the Assessing Officer and now he is in a position to furnish the required details and information, explanations, etc. before the authorities to substantiate the claims of the assessee. Therefore, the Ld. Counsel requested that these appeals may be restored to the file of the Assessing Officer for making assessment afresh. When this was pointed out to the Ld. DR he expressed no serious objection in restoring the matters back to the file of the Assessing Officer for making afresh assessments. 3. On the hearing of both the parties and perusing the orders of the authorities below, we find that the submission made by the assessee appears to be factually correct. The letter dated 28.11.2017 issued by the State Bank of India which was placed before us suggests that the premises of the assessee was seized for the failure by the assessee to repay the loans to the bank. ITA Nos.3744 to 3750/Del/2024 3 Therefore, the contention of the assessee that it had not received any notice appears to be true. It is also the submission of the Ld. Counsel that due to search on 17.01.2017 all the books and documents etc. were seized by the Department and only in the month of June, 2024 the assessee could get the copies of the documents and books of accounts. We also observed that both the assessments as well as the orders passed by the Ld. CIT(A) were ex parte orders. In the circumstances, we feel it appropriate to set aside the orders of the authorities below and restored these appeals to the file of the Assessing Officer with a direction to make denovo assessments in accordance with law after providing adequate opportunity of being heard to the assessee. Thus, all these appeals for assessment years 2010-11 to 2016-17 are restored to the file of the Assessing Officer for denovo assessment in accordance with law. 4. In the result, appeals of the assessee are allowed for statistical purpose. Order pronounced in the open court on 25.04.2025 Sd/- Sd/- (AVDHESH KUMAR MISHRA) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 25.04.2025 *Kavita Arora, Sr. P.S. ITA Nos.3744 to 3750/Del/2024 4 Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi "