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Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. AMIT SHUKLA
This appeal by the assessee is preferred against the order of the CIT(A)-2, New Delhi dated 15.02.2018 pertaining to A.Y. 2012-13. 2. The sum and substance of the grievance of the assessee is that neither the AO nor the CIT(A) have given sufficient opportunity to the assessee to explain its case and the CIT(A) erred in confirming the order framed u/s.154 of the Act.
Briefly stated the facts of the case are that the assessee filed its return of income on 29.09.2012 declaring income of Rs. 3.03 crores. The return was selected for scrutiny assessment and assessment order dated 18.03.2015 was framed u/s. 143 (3) of the Act.
Vide notice dated 13.07.2015 the AO chose to rectify the mistake apparent from record in the assessment order dated 18.03.2015. None attended on behalf of the assessee.
A second notice was issued on 23.09.2015 which was received by the authorized representative of the assessee company but again no reply was furnished. The AO rectified the assessment order by increasing the assessed income by Rs.7092420/-.
Assessee carried the matter before the CIT(A) but without any success.
From the body of the order of the first appellate authority we find that the proceeding before him were never attended by the assessee and he was forced to pass the appellate order.
Considering the facts in totality, we are of the considered view that for whatever reason the proceedings before the authorities below were not properly attended, the assessee deserves a final chance to explain its case.
We, therefore, set aside the entire issue to the files of the AO. The AO is directed to decide the issue fresh after giving a reasonable and sufficient opportunity of being heard to the assessee and the assessee is directed to avail this final opportunity and present its case.
In the result, the appeal filed by the assessee is allowed for statistical purpose. 11. Decision announced in the open court in the presence of both the representatives on 06.07.2021.