M/S. UNISON HOTELS LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 3420/DEL/2015Status: DisposedITAT Delhi31 August 2018AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that in the interest of justice, the matter should be restored to the CIT(A) to be decided afresh. The assessee was directed to ensure due compliance on future dates.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex parte due to non-appearance. The assessee contended that the notice was not served and they had a good case with all relevant documents filed before the AO. The Revenue had no objection to a remand.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex parte. Whether the additions and disallowances made by the AO should be adjudicated afresh.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 14A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Shri Vinod Kumar Bindal, Adv
For Respondent: Shri Surender Pal, Sr.D.R

PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 10.03.2015, passed by Commissioner of Income Tax (Appeals)-XVII, New Delhi for the quantum of assessment passed u/s.143(3) for the Assessment Year 2010-11. In the grounds of appeal, the assessee has challenged the following additions:- (i) addition of Rs.1,20,74,284/- on account of outstanding credit balances. (ii) addition of Rs.47,695/- for the difference in credit balance. (iii) disallowance of Rs.6,65,964/- u/s.14A.

1.

(iv) disallowance of Rs.5,33,311/- claimed under the head ‘other expenses’. (v) addition of Rs.24,30,004/-

2.

The other main ground which has been taken by the assessee is that, ld. CIT (A) has erred in law and on facts in deciding the appeal ex parte due to non appearance.

3.

Before us, the ld. counsel for the assessee submitted that though on various dates, assessee had sought adjournment but on the last date of hearing notice sent from the office of the ld. CIT (A) could not be served, and therefore, assessee could not put up the appeals. Moreover, assessee has a prima facie good case and all the relevant materials and documents were filed before the Assessing Officer, therefore, in the interest of justice matter should be restored to the file of the ld. CIT (A) for deciding a fresh in accordance with law.

4.

Learned Department Representative has no objection if the matter is remanded back to the file of the ld. CIT (A).

5.

In view of the aforesaid submissions and looking to the fact that order has been passed ex parte by the ld. CIT (A), therefore, in the interest of justice, we feel that the entire issue which has been raised in the grounds of appeal should be remitted back to the file of the ld. CIT (A) to be decided a fresh and in accordance with law after giving due and effective opportunity of being heard to the assessee. The assessee shall ensure that he will make due compliance on the dates given.

6.

Accordingly, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 31st August, 2018.

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