STEADFAST OFFICE AUTOMATION PVT LTD,NEW DELHI vs. ITO WARD - 24(2), NEW DELHI

The return filed by the assessee on 30.03.2016 declaring a loss of Rs.32,109/- was taken up for assessment u/s 143(3) of the Income Tax Act and completed the assessment ex-parte making addition on account of trade payable shown in the balance sheet and office expenses, sales promotion, financial cost claimed in the P&L account. The ld. CIT (A) after giving four opportunities has passed an ex-parte order confirming the additions made by the Assessing Officer. Before us, the ld. AR pleaded based on the affidavit filed by the assessee that the assessee could not attend before the Assessing Officer owing to 2 Steadfast Office Automation Pvt. Ltd. misplacement of relevant documents due to shifting of registered office. He further brought to our notice that only one notice was received by the assessee and an adjournment was sought before the ld. CIT (A). However, the ld. CIT (A) has passed an order declining the adjournment sought by the assessee. It was argued that given an opportunity, all the compliances would be made before the ld. CIT (A) without fail. On the other hand, the ld. DR vehemently opposed to the plea of the assessee and argued relying on the judgment of Hon’ble High Court of Gujarat in the case of Ashokji Chanduji Thakor R/Tax Appeal No. 1160 of 2018 that assessee who has failed to comply to the notices issued by the revenue authorities should not be allowed any further opportunities.

Heard the arguments of both the parties and perused the material available on record.

We find that as per the Form No. INC-22 of MCA, it is a fact that the assessee has shifted his registered office address which led to misplacement of relevant documents. The assessee has also categorically submitted in the affidavit that no intimation has been received by the E-mail from the office of the ld. CIT (A). Hence, keeping in view, the entirety of the facts and circumstances of the case, we hold that interest of the justice would be well served if the cases remanded back to the file off the ld. CIT (A) for adjudication on merits afresh taking into consideration the submission of the assessee. We believe, the assessee would not misuse the trust reposed upon and comply with the notices issued by the ld. CIT (A) promptly without taking any unnecessary adjournments.