Capricorn Packaging & Manufacturing Pvt. Ltd., C/o-M/s RRA TAX INDIA, D-28, South Extension, Part-I, New Delhi-110049 Vs. ITO, Ward-3(2), New Delhi.
January, 22nd 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: `B' NEW DELHI
BEFORE SMT DIVA SINGH, JUDICIAL MEMBER
SH. T.S.KAPOOR, ACCOUNTANT MEMBER
(ASSESSMENT YEAR- 2003-04)
Capricorn Packaging & Manufacturing Pvt. Ltd., vs ITO,
C/o-M/s RRA TAX INDIA, D-28, South Ward-3(2),
Extension, Part-I, New Delhi-110049 New Delhi.
Appellant by Sh. Rakesh Gupta, Adv
Respondent by Smt Parwinder Kaur, Sr. DR
PER DIVA SINGH, JM
This is an appeal filed by the assessee against the order dated 19.02.2013 of
CIT(A)-VI, New Delhi pertaining to 2003-04 assessment year on various grounds.
However the parties were heard only in respect of Ground No.-6 which reads as
6. "That having regard to facts & circumstances of the case, Ld.
CIT(A) has erred in law and on facts in passing the impugned order
contrary to law and facts and without providing adequate opportunity of
hearing and without considering the principles of natural justice and
without affording the opportunity of cross examination."
2. The relevant facts of the case are that the assessee declared an income of
Rs. 9,920/- by way of filing its return on 31.10.2003 wherein the assessment was
concluded at Rs.6,25,070/- by way of additions made u/s 68 and 69C of the Act by
the order passed u/s 147/143(3). The assessee challenged this order on various
grounds before the CIT(A) however whom the assessee remained un-represented.
These facts are coming out from para 4 which is reproduced hereunder:-
4. "During the course of appellant proceedings, notices u/s 250 of the
I.T. Act were issued through registered post at the given address of the
2 I.T.A .No.-2380/Del/2013
appellant company on 07.06.2011, 02.08.2011 and 30.01.2013 but the same
were not complied by the appellant company. Neither any adjournment was
sought nor anybody appeared on behalf of the appellant company. Hence,
this appeal is being decided on the basis material available on record."
3. In view of the same the CIT(A) passed the impugned order under challenge
wherein the assessee is represented by Dr. Rakesh Gupta and the ld. Sr. DR, Smt.
Parwinder Kaur present for the Revenue. Considering the material available on
record, we are of the view that in the peculiar facts and circumstances of the case,
it is appropriate to restore the issue back to the file to the CIT(A). The Ld. AR
undertakes that the assessee shall participate in the proceedings before the CIT(A).
The notices by the CIT(A) may be sent to the address given in the cause title of the
appeal and also the address found mentioned in Column No.-10 in Form No.-36
filed by the assessee before the Tribunal wherein the following address is given:-
Capricorn Packaging & Manufacturing Pvt. Ltd.,
C/o-M/s RRA TAX INDIA, D-28,
South Extension, Part-I, New Delhi-110049
4. Accordingly the impugned order is set aside and the matter is restored to the
file to the CIT(A) with the direction to decide the issue afresh in accordance with
law after giving the assessee a reasonable opportunity of being heard.
5. In the result the appeal of the assessee is allowed for statistical purposes.
The order is pronounced in the open court on 20th of January 2015.
(T.S.KAPOOR) (DIVA SINGH)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Copy forwarded to:
5. DR: ITAT
ITAT NEW DELHI