MS. SIMRAN HOON,NEW DELHI vs. DCIT, NEW DELHI

None was present on behalf of the department when the appeal was called out for hearing. However, an application has been received on behalf of the Senior Departmental Representative Shri S.N. Meena in which he has sought adjournment. We note with displeasure that the Ld. Sr. DR has not found time to be present before this court and has sought adjournment through an application without specifying the reason for his absence. The Ld. CIT (DR) Shri S.K. Jain expressed his lack of knowledge about the whereabouts of Ld. Sr. DR. Therefore, taking a strong exception to the absence of the Ld. Sr. DR before this court, we proceed to hear the appeal of the assessee ex parte qua the department.

A perusal of the order of the Ld. First appellate authority shows that the assessee was not present before the Ld. CIT (A) during the first appellate proceedings and the Ld. CIT (A) has confirmed the addition without going into the merits of the case. Therefore, in the interest of substantial justice, it is our considered opinion that the assessee should be given another opportunity to present its case before the Ld. CIT (A). However, this opportunity is being given subject to the assessee depositing Rs. 5,000/- with the Prime Minister’s National Relief Fund on or before 30th November, 2019. The assessee is further directed to be represented before the Ld. First Appellate Authority on or before 6th February, 2020 along with proof of depositing Rs. 5,000/- towards the Prime Minister’s National Relief Fund and also a copy of this order. The Ld. CIT (A) shall grant adequate opportunity to the assessee to present her case and thereafter pass the order in accordance with law.

In the final result the appeal of the assessee stands allowed for statistical purposes.