JYOTI ENTERPRISES,FARIDABAD vs. ITO, FARIDABAD

The grounds of appeal are as under:- 1. “That having regards to the facts and circumstances of the case, the commissioner of Income Tax (Appeals) has erred in confirming the disallowing the expenses of Rs.25,33,341/- by the Income Tax Officer.

The assessee filed return of income on 30/09/2012 declaring income of Rs. 10,56,270/-. During the year under consideration, the assessee has shown income from house property and other sources. The assessment was completed on 4/3/2015 at an income of Rs.35,89,016/- thereby making addition of Rs. 25,33,349/-.

Being aggrieved by the assessment order, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee.

None appeared for the assessee despite giving notice. Therefore, we are proceeding on the basis of the submissions made by the assessee before the Assessing Officer and before the CIT(A).

The Ld. DR relied upon the assessment order and the order of the CIT(A).

We have heard the Ld. DR and perused the material available on record. Before the CIT(A) as well as before the Assessing Officer, the assessee has not produced any evidence despite giving proper opportunity. In-fact, before the CIT(A) on 11 occasions, the representative of the assessee requested for adjournment and only on 30/8/2016, the reply was received to CIT(A)’s office but none appeared on the said date. But after going through the assessment order, it can be seen that certain documents were filed before the Assessing Officer which was not at all considered by the CIT(A) which should have been taken into account. There is no separate finding given by the CIT(A) to that effect. Therefore, it will be appropriate to remand back this matter to the file of the CIT(A) for proper adjudication on merit after taking into account the evidences filed by the assessee before the Assessing Officer. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice. The appeal of the assessee is partly allowed for statistical purpose.

In result, the appeal filed by the assessee is partly allowed for statistical purpose. Order pronounced in the Open Court on 02nd March, 2020.