JAYPEECO INDIA PRIVATE LIMITED,DELHI vs. ITO WARD 13(4), DELHI

Ld. Counsel for the assessee at the outset submitted that the Ld. CIT(A) passed exparte order and dismissed the

Ld. Counsel also submitted that the AO made the addition and passed order u/s.144 r.w.s. 147 of the Act without considering the submissions made by the assessee during the course of assessment proceedings. Ld. Counsel for the assessee, therefore, submitted that matter may be restored to the file of the AO to consider the submissions made by the assessee and complete the assessment afresh in accordance with law after providing adequate opportunity to the assessee.

Heard rival contentions and perused the materials placed before us. On perusal of pages -32 and 33 of paper book, we observed that the assessee in the course of e- proceedings furnished its response to the notice issued by AO, including copy of ITR alongwith computation of income, copy of balance sheet and P & L account, copy of bank account alongwith narrations etc. None of these documents and response, furnished by the assessee were considered by the AO while completing the assessment nor the Ld. Ld. CIT(A) while passing the order, rather the Ld. CIT(A) observed that the assessee did not file any return nor furnished any details before the AO which is contrary to record.

Thus, we feel it just and appropriate to restore the issue in appeal to the file of the AO. Accordingly, we restore this issue to the file of the AO with a direction to consider all the submissions, evidences furnished by the assessee and complete the assessment afresh and in accordance with law after providing adequate opportunity to the assessee.

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