The Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘C’, adjudicated on the appeal filed by Jyoti Super Construction & Housing Pvt. Ltd. against the order of JCIT Range-1, Noida. The appeal, registered as ITA No. 349/DEL/2021, pertains to the assessment year 2009-10.
Jyoti Super Construction & Housing Pvt. Ltd., located at 1210, Tower A, Corenthum, Sector-62, Noida, Uttar Pradesh, filed an appeal against the penalty order dated 30.03.2018 passed by the JCIT Range-1, Noida under Section 271(1)(c) of the Income Tax Act, 1961. The penalty amounted to Rs. 12,80,000/-, arising from additions of Rs. 41,27,163/- on account of profit on sale of land and Rs. 10,00,217/- on account of disallowance of expenses under the head material purchase and wages.
The appellant raised the following grounds of appeal:
The case was heard on 03.08.2022. The Tribunal, comprising Shri Kul Bharat, Judicial Member, and Shri Pradip Kumar Kedia, Accountant Member, reviewed the appellant’s submission and the respondent’s stance, represented by Shri Anuj Garg, Sr. DR. The appellant was not represented during the hearing, and the notice sent through speed post was returned unserved. The Tribunal proceeded to dispose of the appeal ex parte based on the material available on record.
The Tribunal found that the CIT(A) dismissed the appeal of the appellant for want of prosecution without deciding the appeal on its merits. The Tribunal emphasized the principle of natural justice, which mandates that sufficient opportunity of hearing should be provided to all parties.
The Tribunal observed that the CIT(A) had given the appellant opportunities of hearing on 16.03.2018 and 28.03.2018. However, considering the principles of natural justice, the Tribunal opined that the CIT(A) should have provided adequate opportunities to the appellant and decided the appeal on merits.
The Tribunal set aside the impugned order of the CIT(A) and restored the matter to the CIT(A) to decide the case afresh on its merits. Thus, the grounds raised by the appellant were allowed for statistical purposes.
The appeal filed by Jyoti Super Construction & Housing Pvt. Ltd. was allowed for statistical purposes.
Order Pronounced in the Open Court on 03.08.2022.
Signed by:
(PRADIP KUMAR KEDIA) – Accountant Member
(KUL BHARAT) – Judicial Member
Date: 03.08.2022
Amit Kumar
ITA No. 349/DEL/2021 – Jyoti Super Construction & Housing Pvt. Ltd. vs JCIT Range-1, Noida
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