M/S. TIRARA ENTERPRISE,VADODARA vs. ITO, WARD-1(2)(5),, VADODARA

The instant appeal filed by the assessee is directed against the order dated 24.04.2018 passed by the Ld. CIT(A)-5, Vadodara arising out of the order dated 17.03.2015 passed by the ITO, Ward-1(2)(5), Baroda under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for A.Y. 2012-13.

We have heard the parties, and perused the relevant materials available on record.

None appears at the time of call on behalf of the assessee neither any adjournment was sought for. However, it appears that the Ld. CIT-(A) passed the order though on merit but ex-parte. The matter was fixed for hearing before the Ld. CIT(A) on 03.08.2016, 09.09.2016, 25.05.2017 and 12.04.2018; notices whereof were served upon the assessee but none appeared on behalf of the assessee neither written - 2 - M/s. Tirara Enterprise vs. ITO A.Y. 2012-13 submission was filed therein. On the other hand, the CIT-(A) passed an order upon confirming the addition of Rs. 3,53,503/- made on account of disallowance of profit share of sales debited in P&L Account. However, it appears that such order was not in conformity with provision of Section 250(6) of the Act by which the Ld. CIT(A) is required to pass a reasoned order on merit.

Therefore, keeping in view the entire aspect of the matter we consider the matter to be remitted to the file of the Ld. CIT(A) to decide the issue afresh upon granting a further opportunity of being heard to the assessee. The Ld. CIT(A) will also take into consideration the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the appeal before him. Hence, assessee’s appeal is allowed for statistical purposes.

In the result, the appeal filed by the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 29/10/2021