Income Tax Appellate Tribunal - Panji
Modern Info Technology Pvt. Ltd., New ... vs Ito, New Delhi on 25 September, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'SMC', NEW DELHI
BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER
ITA No. 3503/Del/2017
Asstt. Year : 2013-14
Modern Info Technology Pvt. Ltd. Vs ITO
rd
305, 3 Floor, Bhanot Corner, Ward-17(1)
Pamposh Enclave, Greater Kailash-I New Delhi
(APPELLANT) (RESPONDENT)
PAN No. AAECM3601J
Assessee by : M.P. Rastogi, Adv.
Revenue by : Sh. T Vasanthan, Sr. DR
Date of Hearing : 25.09.2017 Date of Pronouncement : 25 . 09.2017
ORDER
Per R.K.Panda, AM:
This appeal filed by the assessee is directed against the order dated 20 t h February, 2017 of the CIT(A)- 38, New Delhi relating to assessment year 2013-14.
2. The ld. Counsel for the assessee at the outset submitted that the assessee is a private limited company and filed its return of income on 23 r d September, 2013 declaring nil income. However, assessee has declared short term capital loss of Rs. 25,03,126/-. The AO completed the assessment on a total income of Rs. 4,21,204/- by making disallowance of certain expenses. He submitted that due to non- appearance before the CIT(A), he passed an ex parte order dismissing the appeal filed by the assessee. He submitted that due to illness of the 2 ITA No. 3478/Del/2017 (Maha Seer Infrastructure P. Ltd.) concerned advocate, he could not appear before the CIT(A). The ld. Counsel for the assessee submitted that in the interest of justice, the assessee should be given an opportunity to present its case before the CIT(A). He accordingly submitted that this matter may be restored to the file of the CIT(A) with a direction to adjudicate the issue afresh after giving due opportunity of being heard to the assessee.
3. The ld. DR on the other hand opposed the arguments advanced by the ld. Counsel for the Assessee. He submitted that despite repeated opportunities granted by the CIT(A), the assessee did not appear before him. Therefore the order of the CIT(A) be upheld and the grounds raised by the assessee should be dismissed.
4. I have considered the rival arguments made by both the sides, perused the material available on record and the paper book filed on behalf of the assessee. It is an admitted fact that due to non- appearance by the assessee before him, the CIT(A) passed an ex parte order confirming the disallowances made by the AO. However, considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the ld. CIT(A) with a direction to grant one final opportunity to the assessee to substantiate its case. The assessee is also hereby directed not to seek adjournment under any pretext and appear before the CIT(A) and make its submissions. The ld. CIT(A) shall decide the issue as per fact and law after giving due opportunity of being heard to the assessee. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.
3 ITA No. 3478/Del/2017(Maha Seer Infrastructure P. Ltd.)
6. In the result, appeal filed by the assessee is allowed for statistical purposes.
(Order Pronounced in the Court at the time of hearing itself i.e. on 25.09.2017) Sd/-
(R.K.Panda) ACCOUNTANT MEMBER Dated: 25 /09/2017 *Binita* Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT ASSISTANT REGISTRAR 4 ITA No. 3478/Del/2017 (Maha Seer Infrastructure P. Ltd.) Date Initial
1. Draft dictated on 25/09/2017
2. Draft placed before author 25/09/2017
3. Draft proposed & placed before the 25/09/2017 second member
4. Draft discussed/approved by 25/09/2017 Second Member.
5. Approved Draft comes to the 25/09/2017 Sr.PS/PS
6. Kept for pronouncement on 25/09/2017
7. File sent to the Bench Clerk 25/09/2017
8. Date on which file goes to the AR
9. Date on which file goes to the Head Clerk.
10. Date of dispatch of Order.