PRAVEEN AROMA P.LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-19, NEW DELHI

Facts of the case, in brief, are that the assessee is a company engaged in the business of manufacturing and trading of menthe oil and essential oils and other main products. It filed its return of income on 25th September, 2014 declaring the book profit u/s 115JB of Rs.23,97,461/-. The Assessing Officer completed the assessment u/s 143(3) on 31st March, 2016 wherein he made addition of Rs.15 lakhs on account of bogus receipts. Since none appeared on behalf of the assessee despite issue of statutory notices, the ld.CIT(A), following the decision of the Hon'ble Supreme Court in the case of B.N. Bhattacharjee and Anr reported in 118 ITR 461 and the decision of the Hon'ble Bombay High Court in the case of M/s Chemipol vs. Union of India in Excise Appeal No.62 of 2009, dismissed the appeal for want of prosecution.

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

I have considered the rival arguments made by both the sides and perused the relevant material on record. It is an admitted fact that due to non-appearance before the CIT(A), he dismissed the appeal for non-prosecution and has not decided the appeal on merit which he is required to do. 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 and decide the case as per fact and law. The assessee is hereby directed to appear before the CIT(A) and submit the requisite details and substantiate its case, 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.

In the result, the appeal filed by the assessee is allowed for statistical purposes only. The decision was pronounced in the open court on 08.05.2019.