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Income Tax Appellate Tribunal - Delhi

M/S. Amr Infrastructure Ltd., New Delhi vs Acit, New Delhi on 23 August, 2021

       IN THE INCOME TAX APPELLATE TRIBUNAL
             DELHI BENCH 'A', NEW DELHI
           Before Sh. Amit Shukla, Judicial Member
           Dr. B. R. R. Kumar, Accountant Member
                 (Through Video Conferencing)
       ITA No. 857/Del/2017 : Asstt.            Year : 2007-08
       ITA No. 858/Del/2017 : Asstt.            Year : 2008-09
       ITA No. 859/Del/2017 : Asstt.            Year : 2009-10
       ITA No. 860/Del/2017 : Asstt.            Year : 2010-11
       ITA No. 861/Del/2017 : Asstt.            Year : 2011-12
       ITA No. 862/Del/2017 : Asstt.            Year : 2012-13
       ITA No. 863/Del/2017 : Asstt.            Year : 2013-14
M/s AMR Infrastructures Ltd.,          Vs   ACIT,
C/o Anil Jain D.D. & Co., 611, Surya        Central Circle-28,
Kiran Building, 19, K.G. Marg,              New Delhi
New Delhi-110001
(APPELLANT)                                 (RESPONDENT)
PAN No. AAFCA8375E
                 Assessee by : None
                 Revenue by : Sh. Satpal Gulati, CIT DR
Date of Hearing: 28.06.2021       Date of Pronouncement: 24.08.2021


                                  ORDER

Per Bench:

The present appeals have been filed by the assessee against the orders of ld. CIT(A)-31, New Delhi dated 09.11.2016.

2. Since, the issues involved in all these appeals are common which were heard together.

AMR Infrastructure Ltd.

3. A search & seizure action u/s 132 of the Income Tax Act, 1961 was carried out in Earth Group of cases on 16.01.2013. During the course of search action, various documents belonging to the assessee company were found and seized. During the proceedings before the AO, the assessee has not complied to the notices issued by the AO. Further, even before the ld. CIT (A), there was no compliance on the part of the assessee.

4. From the record, we find that the revenue has initiated prosecution proceedings u/s 276D of the Income Tax Act. On going through the Assessment Order, we find that owing to the non-compliance, the complete records and facts have not been brought on record.

5. Hence, in the interest in the justice, we hereby remand the matter back to the file of the AO to complete the assessment de novo correlating additions the material found and seized during the search proceedings. The AO may invoke various provisions of the Income Tax Act as deemed fit to ensure the compliance of the assessee to the notices issued.

6. In the result, all the appeals of the assessee are allowed for statistical purposes.

Order Pronounced in the Open Court on 24/08/2021.

           Sd/-                                          Sd/-
  (Amit Shukla)                                  (Dr. B. R. R. Kumar)
 Judicial Member                                 Accountant Member
Dated: 24/08/2021
*Subodh Kumar, Sr. PS*