BABA SRI CHAND MAJIK ENTERPRISES INDIA PRIVATE LIMITED,NEW DELHI vs. ITO WARD 4(1), NEW DELHI

The assessee in the grounds of appeal has challenged the ex-parte order of the Ld. CIT(A) confirming the addition of Rs.20 lakhs made by the A.O. on account of unexplained cash deposit.

The facts of the case are that the assessee is a Private Limited Company engaged in the business of running food restaurants with Home delivery and take-away facilities under the brand name “Diggin”. It filed its return of income on 30.09.2015 disclosing total income of Rs.5,09,900/-. The A.O. completed the assessment under section 143(3) determining the total income of the assessee at Rs.25,09,000/- wherein he made addition of Rs.20 lakhs as unexplained cash deposited in S.B. A/c. in the absence of any plausible explanation given by the assessee to explain the source. Since the assessee did not appear before the Ld. CIT(A), the Ld. CIT(A) in the ex-parte order passed by him dismissed the appeal filed by the assessee

Aggrieved with the said Order of the Ld. CIT(A) the assessee preferred the present appeal before the Tribunal.

Learned Counsel for the Assessee submitted that on the date of hearing the assessee moved an adjournment application, but the same was summarily rejected by the Ld. CIT(A) and he dismissed the appeal filed by the assessee ex-

3 ITA.No.6109/Del./2019 M/s. Baba Sri Chand Majik Enterprises India Private Limited., New Delhi. parte. He submitted that in the interest of justice the assessee should be given an opportunity to substantiate its case.

The Ld. D.R. heavily relied on the Order of the Ld. CIT(A) and submitted that sufficient opportunities were granted by the Ld. CIT(A). Therefore, this appeal should be dismissed.

I have considered the rival arguments of both the parties and perused the material available on record. It is an admitted fact Ld. CIT(A) had granted 03 opportunities to the assessee and on all three occasions the assessee was seeking adjournments for which the Ld. CIT(A) dismissed the appeal filed by the assessee and passed the ex-parte order. Considering the totality of the facts and circumstances of the case and in the interest of justice, I deem it proper to restore the issue to the file of the Ld. CIT(A) with the direction to grant one final opportunity to the assessee to substantiate its claim and decide the issue as per fact and Law. The assessee is also hereby directed to appear before the Ld. CIT(A) to substantiate its case without

In the result, appeal of the Assessee allowed for statistical purposes.