BHAGIRATHI TRANSCORPO PVT. LTD.,MUMBAI vs. DCIT - 12 (1) (2), MUMBAI

अपीलाथ� �ारा/ Appellant by : None �ितवाद� �ारा/Respondent by : Sh. Tharian Oommen सुनवाई क� ितिथ/ Date of hearing : 08/07/2021 घोषणा क� ितिथ/ Date of pronouncement : 30/09/2021 आदेश/ ORDER

PER VIKAS AWASTHY, JM:

2 Mum 2019 (A.Y. 2014-15) 2. The brief facts of the case as emanating from records are: The assessee is engaged in providing Buses and Cars on hire contract. In scrutiny assessment proceedings, the Assessing Officer (AO) made following disallowance/additions: i. Disallowance under section 40(a)(ia) of the Act Rs. 86,67,039/- ii. Disallowance of interest under section 36(1)(iii) of the Act Rs. 14,00,000/- iii. Disallowance under section 14A of the Act. Rs. 1,727/-

Aggrieved by the assessment order dated 23.12.2016, the assessee filed appeal before the CIT(A). The First Appellate Authority issued notices to the assessee (physical notices/notice through email). Since, the assessee failed to respond to the said notices, the CIT(A) in an ex-parte proceeding dismissed the grounds raised in the appeal by the assessee. Hence, the present appeal.

3. In appeal before the Tribunal, apart from challenging addition/disallowance confirmed by the CIT(A), the assessee has prayed for remanding the matter back to the file of AO. In statement of facts, the assessee has pointed that the grounds raised in the present appeal challenging disallowance of interest under section 36(1)(iii) and disallowance made under section 40(a)(ia) has been decided by the Tribunal in assessee’s appeal for AY 2012-13. A copy of the order in for AY 2012- 13decided on 21.12.2018 has been placed on record.

4. A perusal of the impugned order reveals that the CIT(A) has issued physical notice to the assessee on two occasion i.e. 13.09.2017 & 28.09.2017, thereafter, the CIT(A) issued notice to the assessee on the email address furnished in Form-35 on three occasions i.e. dated 12.03.2019, 19.03.2019 & 26.03.2019, however, the assessee failed to respond to any of the notices.