DEV BHOOMI AUTOMOBILES PVT. LTD.,DEHRADUN vs. ACIT, CIRCLE- HARIDWAR, HARIDWAR

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ITA 4232/DEL/2017Status: DisposedITAT Delhi27 October 2017AY 2006-073 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the matter required re-visiting by the CIT(A). It directed the CIT(A) to grant one final opportunity to the assessee to present its case and file submissions.

What were the facts?

The assessee filed a return of loss, but the AO completed the assessment on a total income significantly higher. The CIT(A) upheld the additions made by the AO, noting the assessee's repeated requests for adjournment and lack of written submissions.

What were the issues?

Whether the assessee was provided with adequate opportunity to present its case before the lower authorities. Whether the additions made by the AO were justified without proper substantiation by the assessee.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER Assessment Year : 2006-07 DEV BHOOMI ACIT, AUTOMOBILES PVT. LTD. Vs. CIRCLE-HARIDWAR DEHRADUN HARIDWAR PAN : AAFFD0757Q (Appellant) (Respondent) : Assessee by None Revenue by : Sh. Amit Jain, Sr. DR Date of hearing : 25-10-2017 Date of pronouncement : 27 -10-2017 O R D E R PER R. K. PANDA, AM :

This appeal filed by the assessee is directed against the order dated 21st March, 2017 of the CIT(A)- Muzaffarnagar relating to assessment year 2006-07.

2.

Although a number of grounds have been raised by the assessee, they all relate to the order of the CIT(A) in confirming the various additions made by the AO.

3.

I have heard the ld. DR and perused the material available on record. It is seen that as against returned loss of Rs. 3,68,250/-, the AO completed the assessment u/s 144/147 on a total income of Rs. 6,28,680/-. Although sufficient opportunity was granted by the CIT(A) to submit various details, it is seen from the order of the CIT(A) that on a number of occasions ld. Counsel for the assessee has sought adjournment. Similarly, on certain occasions, the counsel

(DEV BHOOMI AUTOMOBILES P. LTD) appeared before the CIT(A) but no written submission was filed. The ld. CIT(A), therefore, upheld the various additions made by the AO. In my opinion, and under the facts and circumstances of the case, the matter requires a re-visit to the file of the CIT(A) with a direction to give one final opportunity to the assessee to substantiate its case. The assessee is also hereby directed to appear before the CIT(A) and file the submissions if any failing which the Ld. CIT(A) is at liberty to pass appropriate order. The grounds raised by the assessee are accordingly allowed for statistical purposes.

5. In the result, appeal filed by the assessee is allowed for statistical purposes. (Order pronounced in the Open Court on 27/10/2017.

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