Vivek Exim Pvt. Ltd.,, Delhi v. ACIT, New Delhi

ITA 277/DEL/2010 | 2006-2007
Pronouncement Date: 17-03-2010 | Result: Allowed

Appeal Details

RSA Number 27720114 RSA 2010
Assessee PAN AACCV1332K
Bench Delhi
Appeal Number ITA 277/DEL/2010
Duration Of Justice 1 month(s) 29 day(s)
Appellant Vivek Exim Pvt. Ltd.,, Delhi
Respondent ACIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 17-03-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted H
Tribunal Order Date 17-03-2010
Date Of Final Hearing 17-03-2010
Next Hearing Date 17-03-2010
Assessment Year 2006-2007
Appeal Filed On 19-01-2010
Judgment Text
ITA NO. 277/DEL/2010 A.Y. 2006-07 1 IN THE INCOMETAX APPELATE TRIBUNAL DELHI BENCH H: NEW DELHI BEFORE SHRI A.D. JAIN JUDICIAL MEMBER & SHRI SHAMIM YAHYA ACCOUNTANT MEMBER ITA NO. 277/DEL/2010 A.Y. : 2006-07 M/S VIVEK EXIM PVT LTD. VS. ACIT CIRCLE 17( 1) 10450 BAGICHI PEERJI ROOM NO. 221 C.R. BUILD ING SABZI MANDI DELHI 110 007 NEW DELHI 11000 2 [PAN: AACCV 1332 K] (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI H.K. LAL SR. DR O R D E R PER SHAMIM YAHYA : AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. CIT(A) DATED 11.12.2009 PERTAINING TO ASSESSMENT YEAR 2006 -07. 2. THE ISSUE RAISED IS THAT LD. CIT(A) ERRED IN CO NFIRMING THE ADDITION OF RS. 4 87 000/- WITHOUT GIVING THE ASSESSEE PROPER O PPORTUNITY OF BEING HEARD. 3. THE ASSESSEE IN THIS CASE IS A COMPANY INCORPORA TED WITH THE OBJECTS OF IMPORT AND EXPORT OF ELECTRONIC AND ELECTRICAL GOO DS. DURING THE COURSE OF ASSESSMENT AO OBSERVED THAT ASSESSEE HAS GIVEN AN A MOUNT OF RS. 5 00 000/- TO ONE MS. VEENA OJHA. THE SOURCE F OR THE SAME WAS EXPLAINED TO BE RS. 1 37 000/- CASH AMOUNT RECEIVED FROM 7 PERSO NS AND RS. 3 50 000/- CASH ITA NO. 277/DEL/2010 A.Y. 2006-07 2 RECEIVED FORM M/S SHIV ASSOCIATES. AO PROCEEDED TO OBSERVE THAT THESE WERE BOGUS RECEIPTS OF ADVANCE. HENCE HE ADDED THE SAME UNDER SECTION 68 OF THE IT ACT. 4. UPON ASSESSEES APPEAL AT THE THRESHOLD LD. CI T(A) OBSERVED THAT DESPITE GIVING NOTICES THE ASSESSEE DID NOT ATTEND THE HEAR ING. HENCE LD. CIT(A) CONCLUDED THAT ASSESSEE WAS NOT INTERESTED IN PURSU ING THE CASE. AS REGARDS THE MERITS OF THE CASE HE OBSERVED AS UNDER:- FROM THE FACTS BROUGHT ON RECORD IT IS VERY CLEAR THAT THE ASSESSEE HAD NOT DISCHARGED THE BURDEN CAST ON IT AS ENVISAG ED U/S 68. HENCE THE ACTION OF THE AO IS JUSTIFIED. IN THE RESULT THE APPEAL IS DISMISSED. 5. AGAINST THIS ORDER THE ASSESSEE IS IN APPEAL BEF ORE US. 6. IT HAS BEEN URGED BY THE ASSESSEE IN THE GROUND S OF APPEAL THAT ASSESSEE HAD SOUGHT ADJOURNMENT OF THE CASE BEFORE THE LD. CI T(A) AS HE WAS REQUIRED TO FILE THE CERTIFIED COPIES OF SOME DOCUMENTS WHICH W ERE NOT READILY AVAILABLE. HENCE IT HAS BEEN CLAIMED THAT THERE WAS BONAFID E REASON FOR THE ASSESSEE FOR NON-APPEARANCE BEFORE THE LD. CIT(A) ON THE DATE FI XED FOR HEARING. 7. WE HAVE CAREFULLY PERUSED THE SUBMISSIONS AND HE ARD THE LD. DR. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE FIND THAT A PERUSAL OF THE APPELLATE ORDER MAKES IT CLEAR THAT THE SAME IS LACONIC AN D NON-SPEAKING ORDER. IT HAS BEEN HELD BY THE HONBLE APEX COURT IN THE CASE M/S SAHARA INDIA (FARMS) VS. CIT & ANR. IN [2008] 300 ITR 403 THAT EVEN AN ADMINI STRATIVE ORDER HAS TO BE CONSISTENT WITH THE RULES OF NATURAL JUSTICE. T HIS MANDATES THAT THE APPELLATE ITA NO. 277/DEL/2010 A.Y. 2006-07 3 ORDER SHOULD BE PASSED AFTER GIVING THE ASSESSEE PR OPER OPPORTUNITY OF BEING HEARD AND THE SAME SHOULD BE A SPEAKING ONE. HE NCE IN THE INTEREST OF JUSTICE THE ISSUES IN THE APPEAL ARE REMITTED TO THE FILES OF THE LD. CIT(A) TO CONSIDER THE SAME AFRESH AND PASS A PROPER AND SPEAKING ORDER. NEEDLESS TO ADD THAT THE ASSESSEE SHOULD BE GIVEN ADEQUATE OPPORTUNITY OF BE ING HEARD. WE MAKE IT CLEAR THAT WE HAVE NOT CONSIDERED THE CASE ON MERITS IN ANY MANNER WHATSOEVER. 8. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17/03/2010 U PON CONCLUSION OF THE HEARING. SD/- SD/- [A.D. JAIN) [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 17/03/2010 SRB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. D R ITAT TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT DELHI BENCHES