RECKON INDUSTRIES LTD,DELHI vs. DCIT CIRCLE-19(1), DELHI
Income Tax Appellate Tribunal, “F” BENCH, DELHI
Before: MS. MADHUMITA ROY&
PER MADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order dated 29.09.2024 passed by the National Faceless Appeal Centre
(NFAC), Delhi, arising out of the Assessment Order dated 22.05.2023
passed by the NeAC, under Section 147 r.w.s 144B of the Income Tax
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Reckon Industries Limited (AY: 2017-18)
Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2017-
18. 2. Before the Ld. CIT(A) the assessee could not appear and the order was passed ex-parte confirming the addition made by the Ld. AO. It was further pointed by him that the documents in respect of the case made out by the assessee were though duly furnished before the Ld. AO that has not been taken into consideration in its proper perspective and addition has been confirmed.
In that view of the matter, it is prayed by the Ld. AR to remit the issue to the file of the Ld. AO for deciding the issue afresh upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may chose to file at the time of hearing of the matter.
Such prayer made by the Ld. AR has not been controveted by the Ld. DR with all her fairness.
Having heard the Ld. Counsels appearing for the parties and having regard to the facts and circumstances of the matter, in order to prevent the miscarriage of justice we dispose of the issue by remitting the same to the file of the Ld. AO for consideration of the same afresh upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may chose to file at the time of hearing of the matter. It is also made clear that if the assessee does not cooperate with the Ld. CIT(A),
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Reckon Industries Limited (AY: 2017-18) the said authority would be at liberty to dispose of the issue strictly in accordance with law.
The appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 30.05.2025 (Khettra Mohan Roy) (Madhumita Roy)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Dated 30.05.2025
Rohit, Sr. PS