M/S A.B. MARKETING CO.,RANCHI vs. DCIT,CIRCLE-1,, RANCHI

It emerges at the outset that the CIT(A)’s lower appellate order under challenge affirming the Assessing Officer’s action disallowing/adding salary, bonus/wages of Rs.1,01,530/-, TDS/VAT payable of Rs.5,34,835/-, unexplained expenditure of Rs.20,070/-, interest of Rs.27,576/-, unexplained handling and forwarding charges expenses of Rs.5,32,970/-, unexplained godown expenses of Rs.82,476/- and addition to fixed assets of Rs.27,37,807/-; respectively has been passed ex parte. With the able assistance of both the learned representatives, we notice from the CIT(A)’s Assessment Year:2015-16 M/s A. B. Marketing Co. Page 2 observations in paras 4 & 5 that he had allegedly served the assessee by way of e-mail on 12.12.18 only i.e. a single opportunity and thereafter proceeded to adjudicate all these issues without discussing the relevant facts and evidence available on record required u/s 250(6) of the Act. We deem it appropriate in this factual backdrop that larger interest of justice would be met in case the assessee is afforded one more innings before the CIT(A) to pursue its case as per law without three effective opportunities of hearing. We order accordingly.

This assessee’s appeal is allowed for statistical purposes in above terms.