NORMA INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

Appellant by Sh. Anuj Gupta, CA Respondent by Ms.Rakhi Bimal, Sr. DR. Date of hearing: 11/11/2019 Date of Pronouncement: 14/11/2019 ORDER PER R.K PANDA, AM:

This appeal filed by the assessee is directed against the order dated 13.02.2017 of the CIT(A)-38, New Delhi relating to A.Y. 2012-13. 2. Although a number grounds have been raised by the assessee in the grounds of appeal

, these all relate to the order of the CIT(A) in confirming the various additions made by the AO in the exparte order passed by her.

3. Facts of the case, in brief, are that the assessee is a company engaged in the business of manufacturing and exporting mainly flanges and carbon steel forging machines. It filed its return of income on 25.09.2012 declaring total income of Rs.14,26,32,619/-. The AO completed the assessment u/s. 143 (3) of the Act on 31.03.2015 determining the total income at Rs.14,37,19,531/- wherein he made addition of Rs.10,86,912/- on account of disallowance out of repair and maintenance expenses. Since none appeared before the CIT(A) despite notice issued to the assessee, the Ld. CIT(A) in her exparte order confirmed the addition made by the AO.

4. Aggrieved with such exparte order of the CIT(A), the assessee is in appeal before the Tribunal.

5. We have considered the rival arguments made by both the sides and perused the orders of the authorities below. We find the AO in the instant case disallowed an amount of Rs.10,86,912/- out of the repairs and maintenance expenses. We find in appeal the Ld. CIT(A) upheld the addition made by the AO as none appeared before her despite opportunity granted. It is the submission of the Ld. Counsel for the assessee that given an opportunity, the assessee is in a position to substantiate its case before the CIT(A). Considering the totality of the facts of the case and in the interest of justice we deem it proper to restore the issue to the file of the Ld. CIT(A) with a direction to grant one final opportunity to the assessee to substantiate its case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) without seeking any adjournment under any pretext failing which the Ld. CIT(A) is at liberty to pass appropriate order as per law. We hold and direct accordingly the Page | 2 grounds raised

by the assessee are accordingly allowed for statistical purpose.

6. In the result the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 14.11.2019.