JSD STEEL P. LTD ( FORMERLY CBS STEEL (P) LTD.),NEW DELHI vs. ACIT, CIRCLE-5(2), NEW DELHI

PER ANUBHAV SHARMA, J. M.:

1. 1. Heard and perused the record.

2. The appeal is preferred against the order dated 27.07.2019 of ld CIT(A)-2, New Delhi wherein, the ld CIT(A) had dismissed the appeal of the assessee against the impugned assessment order passed u/s 143(3) of the Income Tax Act, 1961 passed by the ld Assessing Officer, ACIT, Circle-5(2) dated 30.12.2016.

3. At the time of hearing it came up that amongst other grounds, the assessee has taken a ground no 6 of not being given due opportunity of hearing and relying ex parte evidence.

4. The perusal of the impugned order of the ld CIT(A) shows that the ground No. 1 of the challenge of assessment order before the ld CIT(A) was in regard to non service of notice and not giving opportunity of hearing and taking into consideration ex parte evidence. This was adjudicated by the ld CIT(A) with following finding:- “The appellant has filed a written submission dated 14.11.2018. As non-service of notice was an important issue raised in the ground, the report was called for from the assessing officer vide letter dated 14.11.2018. After that, a reminder was sent vide letter dated 17.01.2019. Final reminder was sent on 10.07.2019 to submit the report/ comments on this issue by 19.07.2019. Reply has not been received in writing except a telephonic message that the case has been transferred out from the present AO. As the appeal is pending since long, the grounds are being decided on the basis of material available on record.”