M/S. GLOBE AGENCIES,NEW DELHI vs. ACIT, NEW DELHI

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] - 19, New Delhi dated 17.05.2016 pertaining to assessment year 2012-13.

The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in confirming the ex parte order framed u/s 144 of the Income- tax Act, 1961 [hereinafter referred to as 'The Act'] by an ex parte order.

At the very outset, the ld. counsel for the assessee stated that the counsel who was engaged by the assessee to attend the assessment proceedings did not attend the assessment proceedings for the reasons best known to him and the Assessing Officer framed ex parte order u/s 144 of the Act.

The ld. counsel for the assessee further stated that another advocate who was engaged to attend the appellate proceedings also did not attend the proceedings and the first appellate authority also framed an ex parte order and upheld the assessment.

It is the say of the ld. counsel for the assessee that if another opportunity is given to the assessee, the assessee is in a position to defend the additions made by the Assessing Officer.

Per contra, the ld. DR vehemently stated that both the lower authorities had given sufficient opportunities of being heard to the assessee, but the assessee chose not to attend the proceedings. Therefore, no second innings should be given to the assessee.

We have carefully considered the orders of the authorities below. It is an undisputed fact that none attended the assessment proceedings as well as the proceedings before the first appellate authority. The assessee was heavily relying upon the counsel engaged by him, yet, for reasons best known to the counsel, proceedings remained unattended. Therefore, in the interest of justice and fair play, we deem it fit to restore the issues to the file of the Assessing Officer. The assessee is directed to attend the assessment proceedings and comply with the queries raised by the Assessing Officer and the Assessing Officer is directed to decide the issues afresh after affording reasonable and sufficient opportunity of being heard to the assessee as per law.

In the result, the appeal of the assessee in is treated as allowed for statistical purposes.