Gurgaon Scaffoldng Pvt. Ltd., Gurgaon v. ITO, Ward- 1(4), Gurgaon

ITA 616/DEL/2018 | 2013-2014
Pronouncement Date: 31-08-2021 | Result: Allowed

Appeal Details

RSA Number 61620114 RSA 2018
Assessee PAN AAECG4288K
Bench Delhi
Appeal Number ITA 616/DEL/2018
Duration Of Justice 3 year(s) 7 month(s) 1 day(s)
Appellant Gurgaon Scaffoldng Pvt. Ltd., Gurgaon
Respondent ITO, Ward- 1(4), Gurgaon
Appeal Type Income Tax Appeal
Pronouncement Date 31-08-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 31-08-2021
Last Hearing Date 31-08-2021
First Hearing Date 31-08-2021
Assessment Year 2013-2014
Appeal Filed On 29-01-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH C : NEW DELHI) BEFORE SHRI N.K. BILLAIYA ACCOUNTANT MEMBER AND SHRI KULDIP SINGH JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA NO.616/DEL./2018 (ASSESSMENT YEAR : 2013-14) M/S. GURGAON SCAFFOLDING PVT. LTD. VS. ITO WARD 1 (4) HOUSE NO.564 SECTOR 10A KHANDSA ROAD GURGAON H ARYANA. GURGAON 122 001 (HARYANA) (PAN : AAECG4288K) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI K. SAMPATH ADVOCATE SHRI V. RAJA KUMAR ADVOCATE REVENUE BY : SHRI RAJESH KUMAR SENIOR DR DATE OF HEARING : 31.08.2021 DATE OF ORDER : 31.08.2021 O R D E R PER KULDIP SINGH JUDICIAL MEMBER : APPELLANT M/S. GURGAON SCAFFOLDING PVT. LTD. (HEREINAFTER REFERRED TO AS THE ASSESSEE) BY FILING THE PRESEN T APPEAL SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATED 16.08.2017 PASSE D BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-1 GURGAON QUA THE ASSESSMENT YEAR 2013-14 ON THE GROUNDS INTER ALIA T HAT :- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT (A) ERRED IN : ITA NO.616/DEL./2018 2 1. NOT ADMITTING ADDITIONAL EVIDENCE FURNISHED UNDE R RULE 46A OF THE INCOME TAX RULES 1962 THEREBY DENYING T HE APPELLANT THE OPPORTUNITY OF FURNISHING SUPPORTING EVIDENCES WHICH WERE DENIED IN THE ASSESSMENT; 2. CONFIRMING THE FOLLOWING ADDITIONS MADE TO THE R ETURNED INCOME BY THE ASSESSING OFFICER: A) RS.26 05 100/- BEING THE AMOUNT OF CASH DEPOSITS IN THE BANK ACCOUNT OUT OF CASH AVAILABLE IN THE BOOKS; B) RS.45 50 000/- ON ACCOUNT OF UNSECURED LOAN TREATING THE SAME AS UNEXPLAINED; C) RS.1 73 53 878/- ON ACCOUNT OF SUNDRY CREDITORS; D) RS.5 50 000/- ON ACCOUNT OF RENT AND INTEREST INVOKING PROVISIONS OF SECTION 40 (A) (IA) OF THE A CT. E) RS.5 50 240/- ON ACCOUNT OF INVESTMENT IN FIXED ASSETS TREATING THE SAME AS UNEXPLAINED; F) RS.71 204/- ON ACCOUNT OF EXPENSES UNDER VARIOUS HEADS ON ADHOC BASIS; ALL THE ABOVE ACTIONS BEING MISCONCEIVED ERRONEOUS AND UNJUST MUST BE QUASHED WITH DIRECTIONS FOR RELIEF. 2. BRIEFLY STATED THE FACTS NECESSARY FOR ADJUDICAT ION OF THE CONTROVERSY AT HAND ARE : ASSESSING OFFICER (AO) FR AMED THE ASSESSMENT UNDER SECTION 144 OF THE INCOME-TAX ACT 1961 (FOR SHORT THE ACT) BY MAKING ADDITIONS TO THE TUNE O F RS.2 68 07 200/- ON ACCOUNT OF INCOME FROM UNDISCLO SED SOURCES UNSECURE LOANS SHORT TERM BROWSING FIXED ASSETS RENT INTEREST EXPENSES AND 1/5 TH OF DIFFERENT EXPENSES TO THE TUNE OF RS.26 05 100/- RS.45 50 000/- RS.1 73 53 878/- R S.5 50 240/- RS.5 50 000/- AND RS.71 204/- RESPECTIVELY ON THE G ROUND THAT DESPITE ISSUANCE AND SERVICE OF THE NOTICE TO THE A SSESSEE NONE ITA NO.616/DEL./2018 3 APPEARED ON BEHALF OF HIM AND THEREBY FRAMED THE AS SESSMENT AT TOTAL INCOME OF RS.2 68 07 200/-. 3. ASSESSEE CARRIED THE MATTER BEFORE THE LD. CIT ( A) BY WAY OF FILING APPEAL WHO HAS UPHELD THE ASSESSMENT FRAMED BY THE AO BY DISMISSING THE APPEAL. FEELING AGGRIEVED THE ASSE SSEE HAS COME UP BEFORE THE TRIBUNAL BY WAY OF FILING THE PRESENT APPEAL. 4. WE HAVE HEARD THE LD. AUTHORIZED REPRESENTATIVES OF THE PARTIES TO THE APPEAL GONE THROUGH THE DOCUMENTS R ELIED UPON AND ORDERS PASSED BY THE REVENUE AUTHORITIES BELOW IN T HE LIGHT OF THE FACTS AND CIRCUMSTANCES OF THE CASE. 5. UNDISPUTEDLY ASSESSMENT IN THIS CASE HAS B EEN FRAMED EX-PARTE U/S 144 OF THE ACT. IT IS ALSO NOT IN DIS PUTE THAT NOTICES U/S 143(2) & 142(1) WERE ISSUED ON 10.09.2015 & 06.08.2 015 RESPECTIVELY AND CLAIMED TO HAVE BEEN SERVED UPON T HE ASSESSEE. IT IS ALSO NOT IN DISPUTE THAT THE ASSESSEE HAS MOVED AN APPLICATION FOR BRINGING ON RECORD ADDITIONAL EVIDENCE UNDER RULE 4 6A OF THE INCOME-TAX RULES 1962 BUT THE SAME WAS DECLINED BY THE LD. CIT(A). 6. BARE PERUSAL OF THE ASSESSMENT ORDER FRAMED IN T HIS CASE GOES TO PROVE THAT THE ENTIRE PROCEEDINGS HAVE BEEN CARR IED OUT IN HASTE. PARA 4.4 OF THE IMPUGNED ORDER PASSED BY THE LD. CI T (A) SHOWS THAT THE ASSESSEE HAS SOUGHT TO LEAD ADDITIONAL EVI DENCE BUT THE ITA NO.616/DEL./2018 4 SAME WAS DECLINED AFTER RECEIVING REPORT FROM THE A O APPARENTLY ON HYPER TECHNICAL GROUND THAT WHEN NO EVIDENCE HAS BEEN SUBMITTED BY THE ASSESSEE DURING THE ASSESSMENT PRO CEEDINGS NO ADDITIONAL EVIDENCE MAY BE ADMITTED. 7. IN THESE CIRCUMSTANCES WE ARE OF THE CONSIDERED VIEW THAT NEITHER AT THE STAGE OF ASSESSMENT PROCEEDINGS NOR AT THE STAGE OF FIRST APPELLATE PROCEEDINGS ASSESSEE HAS BEEN GIVEN ADEQUATE OPPORTUNITY OF BEING HEARD AND THE CASE HAS BEEN DI SPOSED OFF ON BOTH THE STAGES FOR THE SAKE OF DISPOSAL ONLY. TO DECIDE THE ISSUE ONCE FOR ALL ADEQUATE OPPORTUNITY IS REQUIRED TO B E GIVEN TO THE ASSESSEE. SO THE CASE IS REMITTED BACK TO THE AO TO DECIDE AFRESH BY CONSIDERING ALL THE EVIDENCE AVAILABLE WITH AO I NCLUDING ADDITIONAL EVIDENCE SOUGHT TO BE LED BEFORE LD. CIT (A) AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD. CON SEQUENTLY THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 31 ST DAY OF AUGUST 2021 AFTER THE CONCLUSION OF HEARING THROUGH VIDEO CONFERENCE. SD/- SD/- (N.K. BILLAIYA) (KULDIP SI NGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 31 ST DAY OF AUGUST 2021. TS ITA NO.616/DEL./2018 5 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-1 GURGAON. 5.CIT(ITAT) NEW DELHI. AR ITAT NEW DELHI.