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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-1’, NEW DELHI
Before: Sh. N. K. Saini
ORDER These appeals by the different assessees are directed against the separate orders dated 12.03.2003 in the case of M/s Dabur Bricks Co. and dated 05.05.2003 in the case of M/s Delhi Bhatta Co. passed by the ld. CIT(A), Rohtak.
The issues involved in these appeals are common which were heard together so these are being disposed off by this consolidated order for the sake of convenience and brevity. &3728/Del/2003 2 Dabur Bricks & Delhi Bhatta Co.
The main grievance of the assessees in these appeals is that the orders of the AO and the ld. CIT(A) are contrary to the facts of the case, vitiated by self-contradiction and are bad-in- law.
During the course of hearing, the ld. Counsel for the assessee at the very outset stated that the identical issues having similar facts have already been adjudicated by the ITAT Delhi Bench ‘F’, New Delhi in for the assessment year 1999-2000 in the case of M/s Dabur Tiles Co., Village-Ladpur Distt. Jhajjar Vs ITO, Ward-4, Rohtak vide order dated 05.09.2016 (copy of the said order was furnished which is placed on record). The aforesaid contention of the ld. Counsel for the assessee was not controverted by the ld. Sr. DR who also appeared earlier alongwith the ld. Counsel for the assessee in the aforesaid referred to case of M/s Dabur Tiles Co.
I have considered the submissions of both the parties and carefully gone through the material available on the record. It is noticed that the identical issues having similar facts were involved in the aforesaid referred to case as are involved in the present cases. In the aforesaid referred to case of M/s Dabur Tiles Co., the ITAT Delhi Bench ‘F’, New Delhi vide order &3728/Del/2003 3 Dabur Bricks & Delhi Bhatta Co. dated 05.09.2016 in ITA No. 2679/Del/2003 for the assessment year 1999-2000 vide paras 5 & 6 has held as under:
“5. At the time of hearing, both the parties agreed that the Hon’ble High Court of Punjab & Haryana at Chandigarh vide its order dated 08.12.2011 has remanded the matter back to the Tribunal to decide the Appeal of the assessee on merits afresh according to law, however, the issue in dispute requires thorough investigation at the level of the AO, hence, the same could not be decided by the Tribunal.
6. We have gone through the orders passed by the revenue authorities as well as the order dated 8.12.2011 of the Hon’ble High Court of Punjab and Haryana at Chandigarh, we are of the considered view that the request made by both the parties is genuine and hence the same is accepted. Accordingly, the issues in dispute are set aside to the file of the AO to decide the same Denovo, as per law, after conducting thorough investigation and give adequate opportunity to the assessee of being heard and producing the evidences to substantiate the claim of the assessee.”
So, respectfully following the aforesaid referred to order dated 05.09.2016 in the case of M/s Dabur Tiles Co. Vs ITO, Ward-4, Rohtak, the impugned orders are set aside and the issues in dispute are remanded back to the file of the AO to be &3728/Del/2003 4 Dabur Bricks & Delhi Bhatta Co. decided de novo in accordance with law after providing due and reasonable opportunity of being heard to the assessees.
In the result, appeals of the assessees are allowed for statistical purposes. (Order Pronounced in the Court on 21/09/2016)