VILAS JAVDEKAR INFRACON P LTD,PUNE vs. DY. COMMISSIONER OF INCOME-TAX, CIRCLE-7, PUNE

The ld. AR submitted that the addition in the case of the assessee has amounted to double addition considering the fact that similar addition has also been made in the case of its sister concern, M/s.Viraj Projects Pvt. Ltd. The ld. AR submitted that the assessee could not present its case before the ld. CIT(A) owing to certain reasons beyond control. It was, therefore, prayed that one more opportunity be accorded to the assessee to represent its case in a proper manner.

I have heard both the sides and gone through the relevant material on record. It is seen that the assessment in this case was completed u/s.143(3) determining total income of Rs.10,44,135/-. The ld. CIT(A) passed the ex parte in the absence of the assessee. In view of the above factual background prevailing in the extant case, I am of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the CIT(A) with a direction to pass order afresh as per law after allowing a reasonable opportunity of hearing to the assessee. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of its point of view in the fresh assessment. I order accordingly.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 02nd August, 2022.