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Income Tax Appellate Tribunal, DELHI BENCH, ‘SMC’: NEW DELHI
Before: SHRI R.K. PANDA
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘SMC’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER
ITA No.2100/DEL/2019 [Assessment Year: 2014-15] M/s Neo Vehicleaids Private Income Tax Officer, Limited, Ward-18(1), D-48, Sector-63, Nodia- C.R. Building, 201301, U.P. New Delhi-110092 PAN-AADCN7327H Assessee Revenue
Assessee by None Revenue by Sh. R. K. Gupta, Sr. DR
Date of Hearing 11.10.2021 Date of Pronouncement 11.10.2021
ORDER This appeal filed by the assessee is directed against the
ex-parte order dated 31.01.2019 of the learned CIT(A)-37, New
Delhi, relating to Assessment Year 2014-15.
Despite RPAD notice sent by the Registry on a
number of occasions, there was no appearance from the side of
the assessee. Therefore, this appeal is being decided on the
basis of material available on record and after hearing the Ld.
DR.
2 ITA No.2100/Del/2019
Although, a number of grounds have been taken by
the assessee however, these all relate to the ex-parte order of
the Ld. CIT(A) in confirming the various additions made by the
AO.
Fact of the case, in brief, are that the assessee is a
private limited company engaged in trading of selling of cars
and accessories, it filed its return of income declaring NIL
income after adjusting current year loss of Rs.38,963/-.
However, tax of Rs.1,69,404/- was paid on book profits of
Rs.9,15,697/- computed under the MAT provisions. The case
was selected for scrutiny through CASS. Accordingly, notice
u/s 143(2) of the Act was duly served on the assessee.
Thereafter, the AO issued noticed 142(1) along with
questionnaire. After considering the submissions filed by the
assessee from time to time, the AO made addition/disallowance
to the total income of the assessee.
A. Disallowance of interest on late deposit of TDS of Rs.5,409/- B. Disallowance of Depreciation of Rs.2,00,000/- C. Disallowances out of Other expenses of Rs.1,62,503/- 5. Thus, the AO made addition/disallowance to the
total income of the assessee off of Rs.3,67,912/- to the
3 ITA No.2100/Del/2019
returned loss of Rs.38,693/-and after set of brought forward
loss of Rs.70,407/- determined the total income of the assessee
at Rs.2,58,542/-.
Since, the assessee did not appear before the Ld.
CIT(A) despite five opportunities granted, the Ld. CIT(A) in the
ex-parte order passed by him, dismissed the appeal filed by the
assessee by relying on the following decisions:-
I. CIT vs Multiplan India Ltd. 38 ITD 320 (Del) II. Estate of Late Tukojirao Holkar vs CWT, 223 ITR 480 (M.P.) III. New Diwan Oil Mils vs CIT (2008) 296 ITR 495 (P & H) IV. CIT vs B.N. Bhattachargee and Another, 118 ITR 461(SC) 7. Aggrieved by the impugned order of the Ld. CIT(A),
the assessee is in appeal before the Tribunal.
I have heard the ld. DR and perused the record. It is
an admitted fact that due to non-appearance of the assessee
despite five opportunities granted by the Ld. CIT(A), the Ld.
CIT(A) in his ex-parte order, dismissed the appeal filed by the
assessee for non-prosecution of the appeal. However, the Ld.
CIT(A) has not decided the appeal on merit which he is
supposed to do as per the provisions of section 250(6) of the
4 ITA No.2100/Del/2019
Act, according to which, the order of the Ld. CIT(A) disposing of
the appeal shall be in writing and shall state the points for
determination, the decision thereon and the reason for the
decision. Since, the Ld. CIT(A) in the impugned order has
simply dismissed the appeal for want of prosecution and has
not decided the issue on merit, therefore, considering the
totality of the facts of the case and in the interest of justice, I
deem it proper to restore this issue to the file of the Ld. CIT(A)
with a direction to grant an opportunity of being heard to the
assessee and pass speaking order as per fact and law. The
assessee is also hereby directed to appear before the Ld. CIT(A)
and substantiate its case failing which the Ld. CIT(A) is at
liberty to pass appropriate order as per law. I hold and direct
accordingly. The grounds raised by the assessee are
accordingly allowed for statistical purpose.
In the result, the appeal of the assessee is allowed for
statistical purpose.
The Order is pronounced in the open court at the
time of hearing itself i.e. today on 11.10.2021.
Sd/- Sd/- [KUL BHARAT] [R.K.PANDA] JUDICIAL MEMBER ACCOUNTANT MEMBER
5 ITA No.2100/Del/2019
Delhi; Dated: 11/10/2021. P.S f{x~{tÜ? f{x~{tÜ? fÜA f{x~{tÜ? f{x~{tÜ? fÜA fÜA P.S fÜA P.S P.S Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR
Asst. Registrar, ITAT, New Delhi