Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCHES ‘G’, NEW DELHI
Before: Sh. Amit ShuklaDr. B. R. R. Kumar
Assessee by : None Revenue by : Sh. N. K. Bansal, Sr. DR Date of Hearing: 27.08.2019 Date of Pronouncement: 28.08.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of the ld. CIT(A)-22, New Delhi dated 13.02.2017.
None attended on behalf of the assessee.
We have perused the record before us and find that the Assessing Officer had resorted to addition of Rs.142,482/- on account of disallowance u/s 14A, Rs.42,22,596/- on account of write off of balances and Rs.120,473/- on account of disallowance of travelling expenses.
The ld. CIT (A) has summarily dismissed the appeal of the assessee (except on the ground related to Section 14A) on the grounds that the appellant has not attended the hearings on 2 Sandy Machinery & Tools Company Pvt. Ltd. several occasions. The ld. CIT (A) has dismissed the appeal holding that the assessee has failed to establish the expenses properly.
Since, the matters have not been adjudicated on merits by the ld. CIT (A) following the ratio of the judgment of Hon’ble High Court of Madras in the case of Smt. Ritha Sabapathy vs DCIT dated 19.02.2019 in Tax Case Appeal No.169 of 2019, we hereby restore the matter to the file of the ld. CIT (A) to adjudicate on merits.
In the result, the appeal of the assessee is allowed for statistical purpose. (Order Pronounced in the Open Court on 28/08/2019).