AISWARYA ART CREATIONS PRIVATE LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

We notice at the outset that the CIT(A)’s lower appellate order; affirming the Assessing Officer’s action rejecting its books of account thereby estimating 4% of the gross receipts of Rs.48,45,67,056/- as taxable income in assessment order dt.29-03-2016 has been passed ex-parte and that too without condoning the alleged delay of 31 days in filing the lower appellate order.

Learned departmental representative sought to invite our attention to CIT(A)’s order rejecting the assessee’s appeal on account of its delay in filing the appeal being not explained by pinpointing any “sufficient cause”.

We find no merit in the instant argument per se since the corresponding CIT(A)’s lower appellate order hearing notice does not seem to have been actually served on the assessee prima-facie. We therefore deem it appropriate to restore the assessee’s instant grievance back to the CIT(A) for his appropriate adjudication as per law within three effective opportunities of hearing.

This assessee’s appeal is treated as allowed for statistical purposes.