ITO, New Delhi v. M/s. United India Construction & Communication Pvt. Ltd., Delhi

ITA 5815/DEL/2015 | 2010-2011
Pronouncement Date: 07-11-2017 | Result: Dismissed

Appeal Details

RSA Number 581520114 RSA 2015
Bench Delhi
Appeal Number ITA 5815/DEL/2015
Duration Of Justice 2 year(s) 15 day(s)
Appellant ITO, New Delhi
Respondent M/s. United India Construction & Communication Pvt. Ltd., Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 07-11-2017
Appeal Filed By Department
Tags No record found
Order Result Dismissed
Bench Allotted H
Tribunal Order Date 07-11-2017
Assessment Year 2010-2011
Appeal Filed On 23-10-2015
Judgment Text
INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D : NEW DELHI BEFORE SHRI H.S.SIDHU JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI ACCOUNTANT MEMBER ITA NO. 5815/DEL/2015 (ASSESSMENT YEAR: 2010 - 11 ) ITO WARD - 27(1) NEW DELHI VS. M/S. UNITED INDIA CONSTRUCTION & COMMUNICATION PVT LTD 4 - D CITIZEN ENCLAVE SECTOR - 14 EXT. ROHINI DELHI - 85 (APPELLANT) (RESPONDENT) REVENUE BY : SHRI SHRAVAN GOTRU SR. DR ASSESSEE BY: NONE DATE OF HEARING 28/08/ 2017 DATE OF PRONOUNCEMENT 07/11 /2017 O R D E R PER PRASHANT MAHARISHI A. M. 1. THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE LD CIT(A) - 22 NEW DELHI DATED 21.08.2015 FOR THE ASSESSMENT YEAR 2010 - 11 RAISING SOLITARY GROUND OF APPEAL AS UNDER : - 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LD CIT(A) HAS ERRED IN REDUCING THE ADDITION OF RS. 14190746/ - TO RS. 9167043/ - MADE BY AO ON ACCOUNT OF S. CREDITORS. 2. THE BRIEF FACTS OF THE CASE IS THAT THE ASSESSEE IS A PRIVATE LIMITED COMPANY ENGAGED IN THE BUSINESS OF CIVIL CONTRACTOR WHO FILED ITS RETURN OF INCOME ON 15.10.2010 DECLARING INCOME OF RS. 359318/ - . THE ASSESSMENT U/S 144 OF THE ACT WAS PASSED ON 15.03.2 013 DETERMINING TOTAL INCOME OF THE ASSESSEE AT RS. 15052851/ - . THE MAIN ADDITION WAS MADE ON ACCOUNT OF SUNDRY CREDITORS OF RS. 14190746/ - . ON APPEAL BEFORE THE LD CIT(A) THE ADDITION WAS RESTRICTED TO RS. 9167043/ - AND THEREFORE AGAINST THE RELIEF GRANT ED BY THE LD CIT(A) THE REVENUE IS IN APPEAL. 3. THE LD LD DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT ASSESSEE HAS NOT GIVEN ANY DETAILS BEFORE THE LD ASSESSING OFFICER AND THEREFORE AT THE END OF THE YEAR CREDITORS OF THE ASSESSEE WERE RS. 19150158/ - COMPA RED TO RS. 4959412/ - IN THE BEGINNING OF THE YEAR AND THEREFORE THE ADDITION OF RS. 14190746/ - IS ADDED. IT WAS FURTHER STATED THAT DESPITE REPEATED OPPORTUNITIES NONE APPEARED ON BEHALF OF THE ASSESSEE TO PROVIDE THIS INFORMATION. THE LD CIT(A) ON THE SA ME SET OF FACTS HAS DELETED THE PART OF THE ADDITION. SHE REFERRED TO PARA NO. 7 OF THE ORDER OF THE LD CIT(A) AND STATING THAT ADDITION CANNOT BE DELETED DETERMINING THE PROFIT OF THE ASSESSEE. PAGE | 2 4. DESPITE NOTICE NONE APPEARED ON BEHALF OF THE ASSESSEE AND T HEREFORE THE ISSUE IS DECIDED ON MERITS OF THE CASE AS PER INFORMATION AVAILABLE ON RECORD. IT IS FURTHER TO BE NOTED THAT ASSESSEE HAS REMAINED ABSOLUTELY NON - COOPERATIVE BEFORE THE LD ASSESSING OFFICER LD CIT(A) AND BEFORE US. IN THE PRESENT CASE THE LD CIT(A) HAS DELETED THE ADDITION HOLDING THAT ASSESSEE HAS TURNOVER OF RS. 3.78 CRORES AND THEREAFTER ESTIMATING PROFIT OF 25%. THE PROFIT WAS ESTIMATED AT RS. 9473273/ - . AS THE ADDITION OF RS. 306230 WAS ALREADY SUSTAINED BY HIM HE UPHELD THE ADDITION O F RS. 9167043/ - . THE APPROACH OF THE LD CIT(A) COULD NOT BE FOUND FAULT WITH . IN VIEW OF THIS WE CONFIRM THE ORDER OF THE LD CIT(A) IN CONFIRMING THE ADDITION OF RS. 9167043/ - OUT OF ADDITION MADE BY AO OF RS. 14190746/ - . 5. IN THE RESULT APPEAL OF THE REVEN UE IS DISMISSED. ORDER PRO NOUNCED IN THE OPEN COURT ON 0 7 / 1 1 /2017. - S D / - - S D / - ( H.S.SIDHU ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 0 7 / 10 /2017 A K KEOT COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT NEW DELHI