S.S. DIGITAL POINT PVT. LTD.,FARIDABAD vs. ITO, NEW DELHI

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ITA 6520/DEL/2016Status: DisposedITAT Delhi29 January 2020AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex-parte order. It held that in the interest of justice, the assessee should be given another opportunity to present their case.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee claimed they did not receive notice and were denied an opportunity to be heard. The CIT(A)'s order indicated multiple adjournments were sought by the assessee, with no appearance on the final date.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing adequate opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144,Section 244A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’ : NEW DELHI

Before: SHRI KULDIP SINGH & Dr. B.R.R. KUMAR

For Respondent: Shri Saras Kumar, Sr. DR
Hearing: 20.01.2020

PER KULDIP SINGH, JUDICIAL MEMBER : The appellant S.S.Digital Point Pvt. Ltd., Delhi (hereinafter referred to as 'the assessee’) by filing the aforesaid appeal, sought to set aside the impugned order dated 09/11/2016 passed by Ld. Commissioner of Income Tax(Appeals)-17, New Delhi qua the Assessment Year 2012-13 on the grounds inter alia that : 1. “Because the action is under challenge on facts & law since the findings recorded qua appeal dismissal is in violation to the principles of natural & substantial justice for a decision in accordance with law.

2.

Because the action is being challenged on facts & law, for upholding the addition of Rs. 39,69,861 for not substantiating

1.

the claims of creditors/credit balances & treating the same as unexplained income from undisclosed sources. 3. Because the action is being challenged on facts & law, for making the addition amounting Rs. 3,150/- on account of interest received u/s 244A. PRAYER For any consequential relief and/ or legal claim arising out of this appeal and for any addition, deletion, amendment and modification in the grounds of appeal before the disposal of the same in the interest of substantial justice to the assessee.”

4. Briefly stated the facts necessary for adjudication of the controversy at hand are : assessee company is into business of Digital Printing and Digital Fabrication. Assessing Officer made addition of Rs. 39,69,861/- and Rs. 3510/- on account of disallowances of expenses and framed the assessment at Rs. 57,77,010/- u/s 143(3)/ 144 of the Income Tax Act.

5. Assessee carried the matter before Ld. CIT(A) by way of filing the appeal before Ld. CIT(A) who has dismissed appeal ex parte. Feeling aggrieved the assessee has come up before the Tribunal by way of filing the present appeal.

6.

We have heard the ld. Authorized Representatives of the parties to the appeal, gone through the documents relied upon and orders passed by the revenue authorities below in the light of the facts and circumstances of the case.

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