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Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI
Before: SHRI R.K. PANDA
ORDER This appeal by the assessee is directed against the ex parte order dated 26th December, 2018 of the CIT(A)-18, New Delhi, relating to Assessment Year 2014-15.
The assessee, in the various grounds of appeal, has challenged the ex parte order of the CIT(A) in sustaining the various additions made by the Assessing Officer.
Facts of the case, in brief, are that the assessee is a partnership firm engaged in trading of Aluminium alloys and scrap. It filed its return of income on 27th September, 2014 declaring the total income at Rs.16,02,450/-. The Assessing Officer, in the order passed u/s 143(3) on 29th December, 2016, completed the assessment determining the total income of the assessee at Rs.25,68,450/- wherein he made an addition of Rs.9,66,000/- u/s 68 of the IT Act. Since there was non-appearance before the CIT(A) and there was a delay in filing the appeal before him, the ld.CIT(A), following the decision of the Tribunal in the case of Multiplan India Ltd., reported in 38 ITD 320 and the decision of the Hon'ble Supreme Court in the case of CIT vs. B.N.
Bhattacharjee, 118 ITR 461 (SC), dismissed the appeal filed by the assessee.
Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal.
None appeared on behalf of the assessee despite service of notice. However, since the ld.CIT(A) passed an ex parte order, therefore, it was deemed necessary to decide the appeal on the basis of the material available on record and after hearing the ld. DR. Admittedly, the ld.CIT(A) has dismissed the appeal by following the decision of the Tribunal in the case of Multiplan India Ltd. (supra) and the decision of the Hon'ble Supreme Court in the case of B.N. Bhattacharjee (supra). Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to substantiate his case including the reason for delay in filing the appeal before him and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) and explain the reason for the delay in filing the appeal as well as the issue on merit, failing which the ld.CIT(A) is at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.