G&T OILFIELD AND OFFSHORE SERVICES PVT. LTD.,NEW DELHI vs. ACIT CIRCLE - 74(1), NEW DELHI

ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the order of Learned

Commissioner of Income Tax (Appeals)-38, Delhi [Ld. CIT(A)”, for short], dated 19/11/2019 for Assessment Year 2011-12. Grounds taken in this appeal are as under:

“1. That the Ld. CIT(Appeals) erred in law and on facts of the case by passing an ex-parte order on account of the following:

G & T Oilfield and Offshore Services Pvt. Ltd. Vs. ACIT The Appellant Company had made its submissions and submitted all the documents vide its emails dated 20th August’ 19 and then again on the 26th August’ 19. It had also made its submissions on the Income Tax Portal. However, the Assessing Officer chose to ignore the submissions made by the Appellant Company thrice and thereafter, passed an ex-parte order.

(B) Vide impugned appellate order dated 19/11/2019 of the Ld. CIT(A), the assessee’s appeal against order passed u/s 202(1)/201(1A) of income Tax Act was dismissed ex-parte, qua the appellant assessee. In the appeal filed by the assessee in the office of the Ld. CIT(A), the following grounds were taken by the assessee in the appeal filed against the aforesaid order dated 23/03/2018 of the Assessing Officer passed u/s 201(1)/201(1A) of Income Tax Act:

“1. The order is unfounded, arbitrary and bad in eyes of law. 2. The order is against the facts without placement of any evidence on record. 3. Our submissions made to earlier notices were ignored blatantly. Page 2 of 5 G & T Oilfield and Offshore Services Pvt. Ltd. Vs. ACIT 4. No documentary evidence were furnished to us. 5. We hereby pray that the above order be quashed being illegal and ultravires.”

(C) On perusal of the aforesaid impugned appellate order dated 19/11/2019 passed by the Ld. CIT(A), we find that the Ld. CIT(A), on one hand passed an ex-parte order qua the appellant assessee, and on the other hand failed to call for the records of the Assessing Officer to verify the claims made by the assessee in the grounds of appeal in the appeal filed by the assessee in the office of the Ld. CIT(A). The Ld. CIT(A) neither had the benefit of representation from the appellant’s side; nor did he call for the records from the Assessing Officer to verify the claims made by the appellant in the grounds of appeal.

(D) At the time of hearing before us, the assessee was represented by none. In the absence of any representation from the assessee side, we heard the Ld. Sr. DR for Revenue who submitted before us that the impugned appellate order dated 19/11/2019 of the Ld. CIT(A) may be set aside and the issues in dispute may be restored to the file of the Assessing Officer with the direction to pass a fresh order in accordance with law after taking into consideration G & T Oilfield and Offshore Services Pvt. Ltd. Vs. ACIT all the materials on record, including submission/documentary evidences filed by the assessee, and after providing reasonable opportunity to the assessee.

(E) In view of the foregoing and as the Ld. Sr. DR for Revenue is in agreement with this, in the specific facts and circumstances of the present appeal before us, we hereby set aside the impugned appellate order dated 19/11/2019 of the Ld. CIT(A) and restore all the issues in dispute to the file of the Ld. CIT(A) with the direction to pass denovo order in accordance with law after providing reasonable opportunity to the assessee. All grounds of appeal are treated as disposed off in accordance with aforesaid directions.

(E.1) For statistical purposes, the appeal is treated as partly allowed.

(F) This order was pronounced on 02/02/2023 in Open Court, in the presence of Ld. Sr. DR for Revenue, after conclusion of the hearing and is signed on 02/02/2023