DCIT - 10 (3)(1), MUMBAI vs. M/S PLATINUM ORGANICS LTD, MUMBAI

The present appeal has been preferred by the Revenue against the order dated 28.03.2019 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2009-10.

At the outset we would like to mention that neither assessee nor his authorized representative appeared to attend the hearing. Hence, after hearing the Ld. D.R. and going through the material available on records, we decide this appeal ex-parte.

The only issue raised by the Revenue in various grounds of appeal is against the order of Ld. CIT(A) restricting the addition on account of bogus purchases to 25% of the bogus purchases as against the 100% addition made by the AO. At the outset, we observe that the Ld. CIT(A) has passed ex-parte order as the assessee has failed to attend the appellate proceedings despite various opportunities allowed by the Ld. CIT(A). Therefore we are of the view that the assessee deserves to be given one more opportunity to present his case before the ld. CIT(A). Accordingly we send the appeal back to the Ld. CIT(A) to decide the same after affording reasonable opportunity of hearing to the assessee which would meet the ends of justice.

In the result, the appeal of the Revenue is allowed for statistical purposes.