Income Tax Appellate Tribunal - Delhi
Shrishti Buildhome P.Ltd, New Delhi vs Ito, Ward-23(1), New Delhi on 8 August, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'SMC', NEW DELHI
BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER
ITA No.795&796/Del/2019
Assessment Year: 2008-09 & 2009-10
M/s. Shrishti Buildhome Pvt. Income Tax Officer
Ltd. (formerly known as Vs Ward - 23 (1)
M/s. Setia Buildtech Pvt. New Delhi
Ltd).C/o M/s. SMA &
Associates, 302, 3rd Floor,
Peal Business Park (Near
Fun Cinema) Netaji Subhash
Place, Pitampura,
New Delhi -110034
PAN No.AALCS0163J
(APPELLANT) (RESPONDENT)
Appellant by None
Respondent by Shri S. L. Anuragi, Sr. DR
Date of hearing: 08/08/2019
Date of Pronouncement: 08/08/2019
ORDER
PER R.K. PANDA, AM:
The above two appeals filed by the assessee are directed against the separate orders dated 20.11.2018 of the CIT(A)-28, New Delhi relating to A. Y. 2008-09 and 2009-10 respectively.
2. Since common issues are involved in both these appeals, therefore, these were heard together and are being disposed of by this common order.
3. None appeared on behalf of the assessee at the time of hearing. It was further seen that the assessment order as well as orders of CIT(A) are exparte orders. I, therefore, proceed to decide both these appeals on the basis of material available on record and after hearing the Ld. DR.
4. Facts of the case, in brief, are that the Assessing Officer for both the assessment years completed the assessment u/s. 147 r.w.s. 143 (3) determining total income at Rs.34,16,570/- for assessment year 2008-09 and Rs.26,66,430/- for A. Y. 2009-10. In both these assessment years the Assessing Officer has made addition u/s. 68 on account of unexplained share application money and unexplained expenditure u/.s. 69C. Since there was no compliance from the side of the assessee before the CIT(A), therefore, the Ld. CIT(A) in the exparte order passed by him dismissed the appeal for both the assessment years.
5. Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal.
6. I have heard the Ld. DR and perused the material available on record. It is an admitted fact that there was non compliance before the CIT(A) for which the Ld. CIT(A) has passed the Page | 2 exparte order confirming the various additions made by the Assessing Officer for both the assessment years.
7. 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 CIT(A) with a direction to give one final opportunity to the assessee to substantiate its case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) without seeking adjournment under any pretext and substantiate its case failing which the Ld. CIT(A) is at liberty to pass appropriate order as per law. I hold and direct accordingly. The appeals filed by the assessee are allowed for statistical purposes
8. In the result, both the appeals filed by the assessee are allowed for statistical purposes.
Order pronounced in the open court on 08.08.2019.
Sd/-
(R.K PANDA) ACCOUNTANT MEMBER *Neha* Date:- 08.08.2019 Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Page | 3 Date of dictation 08.08.2019 Date on which the typed draft is placed before the dictating 08.08.2019 Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of 09.08.2019 ITAT Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk.
The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order Page | 4