M/S OM CONSTRUCTION CO.,JHUNJHUNU vs. INCOME TAX OFFICER, WARD-1, JHUNJHUNU

In this appeal, the assessee is basically aggrieved for disallowance made U/s 40A(3) of the Act in respect of amount paid in cash above Rs. 20,000/-. The assessee is also aggrieved for ad hoc disallowance out of vehicle expenses paid in cash.

2 ITA 555/JP/2018 M/s Om Construction Co. Vs ITO 3. It was argued by the ld AR of the assessee that final notice from the ld. CIT(A) fixing the date of hearing was not served on him, therefore, he could not appeal before the ld. CIT(A). In support the same, the ld. AR filed an affidavit. Considering the affidavit filed by the assessee and in the substantial interest of justice, I set aside the ex parte order of the ld. CIT(A) and the matter is restored back to his file for deciding the matter afresh on merit after providing reasonable opportunity of hearing to the assessee. The assessee is also directed to appear before the ld. CIT(A) within 60 days from the date of receipt of this order. I direct accordingly.

In the result, appeal of the assessee is allowed for statistical purposes only.