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Income Tax Appellate Tribunal, KOLKATA BENCH ‘SMC’, KOLKATA
Before: Shri Rajesh Kumar & Shri Sonjoy Sarma]
ORDER
Per Sonjoy Sarma, JM:
This appeal of the assessee for the assessment year 2005-06 is directed against the order dated 25.01.2023 passed by the ld. Commissioner of Income-tax, Appeals, NFAC, Delhi [hereinafter referred to as ‘the ‘ld. CIT(A)’]. The assessee has raised the following grounds of appeal:
“1. For that the orders passed by the lower authorities are arbitrary, erroneous without proper reasons invalid and bad in law to the extent to which they are prejudicial to the interests of the appellant.
For that the ld. CIT(A) erred in not providing reasonable and sufficient opportunity to the appellant to explain the case.
For that the ld. CIT(A) erred in passing the order ex-parte on 25.01.2023 whereas the due date for making submission by the appellant was fixed on or before 28.01.2023.
For that the ld. CIT(A) erred in directing the AO to disallow the amount of closing balance minus opening balance of current liabilities as unexplained on alleged grounds.
5. For that the ld. CIT(A) erred in confirming the action of the AO in making disallowance of Rs. 23,67,628/- claimed by the appellant on account of depreciation on alleged grounds.
For that the ld. CIT(A) erred in confirming the action of the AO in making disallowance of Rs. 14,30,863/- relating to demurrage and shortage on alleged grounds. 7. For that the ld. CIT(A) erred in confirming the disallowance of 5% of Rs. 1,85,23,017/- i.e. Rs. 9,00,000/- on account of transportation charges on alleged grounds. 8. For that the aforesaid disallowances so confirmed by the ld. CIT(A) are high and/or excessive. 9. For that the appellant craves leave to amend, alter, modify, substitute add to abridge and/or rescind any or all of the above grounds.” 2. At the outset, we find that there is a delay of 109 days in filing of the appeal by the assessee. We after perusing the petition for condonation of delay and affidavit filed by the assessee stating that while filing the instant appeal before the Tribunal, assessee could not locate the copy of the assessment order for the year under consideration and in order to collect the same time has consumed and for this delay of 109 day occurred while filing this appeal before this Tribunal. We after going through the same are satisfied that the assessee was prevented by sufficient cause from filing the appeal in time and hence delay is condoned and appeal is admitted.
3. At the time of hearing ld. AR appeared on behalf of the assessee submitted that the instant order passed by the ld. CIT(A) is an ex-parte order and assessee did not get any opportunity to file relevant document/submission before the authorities below and nothing has been dealt on merits except reiterating assessment order on the disallowances/additions made by the ld. AO. The assessee could not get any opportunity to file its submissions and other relevant details. Thus, the assessee referring to ground no. 3 of the appeal, it has prayed that grounds raised in the instant appeal may be restored to the ld. CIT(A) for adjudicating afresh after providing reasonable opportunity of being heard.
4. We after hearing both the parties and perusing the records placed before us. Through ground no. 3 of the assessee has stated that ld. CIT(A) failed to appreciate the materials on record and passed the order ex-parte. On perusal of the impugned order, we noticed that the instant ground raised by the assessee has merit as in the impugned order, ld. CIT(A) merely reproduced grounds of appeal raised by the assessee and the decision part, finding has been given only reiterating the assessment order passed by the ld. AO, as the assessee in the instant case could not able to file necessary details as well as submissions at the time of hearing before the ld. CIT(A) and it is an ex-parte order. Under these given facts and circumstances, we restore the matter in the instant appeal to the file of ld. CIT(A) for adjudicating afresh to pass a speaking order after considering the submission made by the assessee for which reasonable opportunity of being heard should be provided. The assessee also directed to remain vigilant and file necessary documents in support of its grounds of appeal and should not take any further adjournment, unless otherwise required for reasonable cause. In case after providing sufficient opportunity to the assessee, there is no compliance before the ld. CIT(A), then the ld. CIT(A) can proceed to pass the order in accordance with law.
In the result, the appeal of the assessee is allowed for statistical purposes.