MAHANIVESH (INDIA) LTD.,NEW DELHI vs. ITO, WARD-16(1), NEW DELHI

Facts of the case, in brief, are that the assessee is a private limited company and filed its return of income on 31st October, 2013 declaring an income of Rs.4,78,400/-. The Assessing Officer completed the assessment u/s 143(3) on 18th March, 2016 determining the total income at Rs.27,95,190/-. Since none appeared before the CIT(A), the ld.CIT(A), vide ex parte order passed by him, dismissed the appeal filed by the assessee for non-prosecution.

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

The ld. counsel for the assessee submitted that due to non-receipt of any notice from the office of the CIT(A), nobody could appear before him for which he has passed the ex parte order dismissing the appeal of the assessee. He submitted that the ld.CIT(A) has not decided the appeal on merit. He accordingly submitted that in the interest of justice this matter should be restored to the file of the CIT(A) and the assessee should be given an opportunity of being heard. The ld. DR has no objection for restoring the matter to the file of the CIT(A).

After hearing the rival arguments made by both the sides, I am of the considered opinion that the matter requires to be restored to the file of the CIT(A) with a direction to give one more opportunity to the assessee to substantiate its case. The ld.CIT(A) shall decide the issue as per fact and law after giving due opportunity of being heard to the assessee. I hold and direct accordingly. The grounds raised by the assessee are accordingly, allowed for statistical purposes.

In the result, the appeal filed by the assessee is allowed for statistical purposes. The decision was pronounced in the open court on 15.07.2019.