Case Number: ITA 1760/DEL/2020
Appellant: Sri Ganraj Buildcon Private Limited, New Delhi
Respondent: ACIT (OSD) Ward-24(2), New Delhi
Assessment Year: 2016-17
Case Filed On: 2020-10-22
Order Type: Final Tribunal Order
Date of Order: 2021-08-04
Pronounced On: 2021-08-04
This appeal, numbered ITA 1760/DEL/2020, was filed by Sri Ganraj Buildcon Private Limited against the ex parte order dated 18th February 2020 of the CIT(A)-8, New Delhi, relating to the assessment year 2016-17. The appellant, a private limited company based in New Delhi, is engaged in the business of real estate development, construction, engineering, and related activities.
The case was heard by the Delhi Bench ‘SMC’ of the Income Tax Appellate Tribunal (ITAT) on August 4, 2021, with the order pronounced on the same day. The bench comprised Accountant Member Shri R.K. Panda.
The primary grounds of appeal were:
The appellant argued that the ex parte order was passed without providing a fair opportunity to present their case. The company had faced difficulties in appearing due to reasons not specified in the document. The appellant contended that the additions made by the AO, which included cash received from different persons, sale of scrap, and cash deposits in banks, were unjustified and required proper examination.
The respondent, represented by Shri R.K. Gupta, Sr. DR, supported the orders of the authorities below, stating that the assessee did not comply with several notices issued during the assessment proceedings, leaving the CIT(A) with no option but to pass an ex parte order.
After careful consideration of the submissions and the material available on record, the tribunal observed that the CIT(A) is duty-bound to adjudicate all grounds of appeal by considering the assessment order, evidence, and explanations filed by the assessee during the assessment proceedings. In this case, the CIT(A) dismissed the appeal ex parte without properly adjudicating the grounds raised by the assessee.
The tribunal noted that the CIT(A) had not provided a due opportunity of hearing to the assessee and had not properly adjudicated the appeal. Therefore, in the interest of justice, the tribunal found it appropriate to restore the case to the CIT(A) for de novo adjudication, allowing the assessee another opportunity to substantiate its case.
In conclusion, the tribunal allowed the appeal filed by Sri Ganraj Buildcon Private Limited for statistical purposes. The case was restored to the CIT(A) for fresh adjudication, ensuring that the assessee is given a fair opportunity to present their case.
The tribunal’s order was pronounced in the open court on August 4, 2021, by Accountant Member Shri R.K. Panda. The order directed the CIT(A) to re-adjudicate the appeal, providing due opportunity of hearing to the assessee.
Members:
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Sri Ganraj Buildcon Private Limited vs. ACIT (OSD) Ward-24(2), New Delhi – 2016-17 – Ex Parte Order
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