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Income Tax Appellate Tribunal, Delhi Bench “F”, NEW DELHI
Before: SHRI AMIT SHUKLA & Dr. B.R.R. KUMAR
This appeal has been filed by the assessee against the order of the ld. CIT(A)-9, New Delhi, dated 22.07.2016. 2. Following Grounds have been raised by the assessee :-
“1. That the Ld. Worthy Commissioner of Income Tax (Appeals) has erred in dismissing the appeal of the assessee vide order, dated 22.07.2016 and confirming the addition as made by the Assessing Officer in ex-parte order.
That no notice of hearing as detailed by the CIT(A) in para-2 of the order was either received or served upon the assessee since the assessee had already shifted his office address as mentioned in the order of Worthy 3. That the passing of ex-parte order by the Worthy CIT(A) is against the facts and circumstances of the case.
Notwithstanding the above said ground of appeal
, the confirmation of following addition as made by the Assessing Officer is against the facts and circumstances of the case:- i). Addition of Rs. 9,29,253/- under transportation charges A/c ii). Addition of Rs. 7,91,566/- under Van Hire Chares A/c iii). Addition of Rs. 3,29,893/- under rent Account.
5. That the confirmation of adhoc addition of 10% is not proper without pinpointing/specifying any particular vouchers or expense as stated above and, therefore, it is not justified.
6. That the Appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or dosposed off.”
3. The assessee company is engaged in the business of wholesale trading of FMCG goods. The assessment has been completed on 22.2.2015 making disallowances on account of transportation charges and other expenses. The Ld. CIT(A) vide order dated 22.07.2016 confirmed the disallowances made by the AO owing to non-appearance of the assessee during the first appellate proceedings.
4. Aggrieved the assessee filed before us. During the hearing the Ld. AR submitted that the order of the ld. CIT(A) has been passed ex-parte without affording due opportunity. It was pleaded that owing to change of address the notices could not be received. It was submitted that given an opportunity the assesse would comply with the requirements of the revenue in deciding the matter. The Ld. DR argued that the assessee has no further opportunity be given.
On going to the material before us, we find that interest of justice would be well served if the matter is restored to the file of the AO who is the primary authority to examine the expenses. Hence, we remind the matter to the file of the AO with direction to the assessee to comply to the notices issued by the revenue without seeking unnecessary adjournment and file the details as sought.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in open court on this 10th day of November, 2021.