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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI H.S. SIDHU & SHRI O.P. KANT
This appeal filed by the Assessee is directed against the Order dated 08.03.2018 of the Ld. CIT(A)-3, New Delhi relevant to assessment year 2014-15 on the following grounds: -
1(i) That on facts and circumstances of the case, the Ld. CIT(A) was not justified in passing exparte order and dismissing the appeal of the assessee without proper opportunity and adjudication in terms of provisions of section 250(4) of the Income Tax Act, 1961. (ii) That in the absence of proper and reasonable opportunity, the impugned order is passed in contravention of principles of natural justice and not sustainable under the law.
2. That on the facts and circumstances of the case, the Ld. CIT(A) was not justified in confirming disallowance of Rs. 6,53,18,819/- u/s. 36(1)(iii) being proportionate claim of interest on illegal and arbitrary basis without appreciating the facts of the case.
3. That on facts and circumstances of the case, the Ld. CIT(A) was not justified in confirming disallowance of Rs. 37,91,688/- u/s. 14A read with rule 8D in total disregard to facts of the case and provisions of section 14A of the Act.
4. That the impugned appellate order, being wrong on facts and bad in law, deserves to be quashed or, alternatively, set aside.
5. That the appellant craves leave to add, alter, amend, substitute, withdraw and / or vary any grounds of appeal at or before the time of hearing.
Facts narrated by the revenue authorities are not disputed by both the parties, hence, the same are not repeated here for the sake of brevity.
At the time of hearing, Ld. counsel for the assessee, stated that the issue involved in the present appeal is squarely covered by the decision of the ITAT in assessee’s own case for the assessment year 2011-12 vide order dated 28.6.2018 passed in by the ITAT, ‘A’ Bench, New Delhi. He has also filed the copy of the said decision which is placed at Paper Book Page no. 2-8 and also attached the comparable chart showing utilization of funds which is at Page No. 1 of the Paper Book and requested that the appeal filed by the Assessee may be allowed by following the Tribunal’s order in assessee’s own case.
On the contrary, Ld. DR relied upon the orders of the revenue authorities and stated that assessee remained non- cooperative before the Ld. First Appellate Authority and has not produced the copy of the order of Tribunal in assessee’s own case. Therefore, he requested that the appeal filed by the assessee may be dismissed.
We have heard both the parties and perused the relevant records especially the orders passed by the revenue authorities alongwith the order of the ITAT ‘A’ Bench, New Delhi in ITAT in assessee’s own case for the assessment year 2011-12 vide order dated 28.6.2018 passed in ITA No. 1998/Del/2016. We are of the considered view that assessee remained non- cooperative before the Ld. First Appellate Authority and has also not produced the copy of the aforesaid order of the ITAT before the Ld. CIT(A). Keeping in view of the facts and circumstances of the case, it would not be proper to comment upon the merits of the case whether the issue is squarely covered in favour of assessee or not. Therefore, in the interest of justice, we deem it fit to set aside the issues in dispute to the file of the Ld. CIT(A) to decide the same in view of the decision of the ITAT in assessee’s own case for the assessment year 2011-12 vide order dated 28.6.2018 passed in ITA No. 1998/Del/2016.
5.1 Keeping in view of the non-appearance of the assessee before the AO and the Ld. CIT(A), we direct the Assessee through his counsel to appear before the Ld. CIT(A) on 14.01.2019 at 10.00 AM for hearing. There is no need to issue the notice to the assessee for 14.01.2019, because this order has been pronounced in the Open Court.
In the result, the Assessee’s appeal is allowed for statistical purposes.