SPC ENGINEERS PVT. LTD., NEW DELHI vs. ITO, WARD-9(1), NEW DELHI

We have heard the parties and perused the materials on record. The basic grievance of the assessee is against the ex-parte disposal of assessee’s appeal by learned Commissioner (Appeals).

As could be seen from the facts on record, the assessee is a resident company. For the assessment year under dispute, the assessee filed its return of income on 28.09.2011 declaring total income of Rs.21,14,230/-. The assessment proceeding in case of assessee was completed vide order dated 03.03.2014 making a number of additions/disallowances aggregating to Rs.9,75,685/- which enhanced the income returned by the assessee to Rs.30,89,920/-. Against the assessment order so passed, the assessee filed an appeal before learned Commissioner (Appeals).

Before us, learned counsel for the assessee forcefully submitted that adequate opportunity of being heard was not provided to the assessee by learned Commissioner (Appeals).

Learned Departmental Representative submitted, in case the assessee needs an opportunity of being heard before learned Commissioner (Appeals), the matter can be restored back with a direction to the assessee to cooperate in finalization of the appeal proceeding by appearing before learned Commissioner (Appeals).

We have considered rival submissions and perused the materials on record. Undisputedly, in course of assessment proceeding, the Assessing Officer has made a number of additions/disallowances, some of which have been made on ad- hoc basis. Considering the fact that due to ex-parte disposal of appeal by learned Commissioner (Appeal), for whatever may be the reason, the assessee could not avail the opportunity to contest the disallowances/additions made by the Assessing Officer by furnishing supporting evidence, we are inclined to restore the matter back to the file of learned Commissioner (Appeals) for de-novo adjudication after due and reasonable opportunity of being heard provided to the assessee.

We direct the assessee to appear before learned Commissioner (Appeals) and make proper representation and cooperate in finalization of the appeal. Grounds are allowed for statistical purposes.

In the result, the appeal is allowed for statistical purposes.