OM SHREE STAR MANAGEMENT CONSULTANCY PVT. LTD.,NOIDA vs. ITO, WARD- 19(1), NEW DELHI
What did the Tribunal hold?
The Tribunal restored the issue to the CIT(A) to grant one final opportunity to the assessee to present its case, emphasizing that no adjournments should be sought.
What were the facts?
The assessee filed its return of income, but the Assessing Officer made significant additions under Section 68. The CIT(A) dismissed the assessee's appeal ex parte due to non-appearance.
What were the issues?
Whether the CIT(A) was justified in passing an ex parte order without granting the assessee an opportunity to be heard. The need to provide a final opportunity for the assessee to substantiate its case.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI
Before: SHRI R.K. PANDA
ORDER This appeal by the assessee is directed against the order dated 12th March, 2018 of the CIT(A)-40, New Delhi, relating to Assessment Year 2009-10.
The assessee in the grounds of appeal has challenged the ex parte order of the CIT(A) sustaining various additions made by the Assessing Officer.
3. After hearing both the sides, I find the assessee is a company and filed its return of income on 21st September, 2009 declaring total income of Rs.62,787/-. The Assessing Officer completed the assessment u/s 143(3)/147 of the IT Act determining the total income at Rs.15,92,787/- wherein he made addition of Rs.15,30,000/- u/s 68 of the IT Act. Since none appeared before the CIT(A), the ld.CIT(A), in the ex parte order passed by him, dismissed the appeal filed by the assessee.
4. Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal.
5. I have considered the rival arguments made by both the sides and perused the relevant material on record. I find the ld. CIT(A) has passed an ex parte order due to non-appearance of the assessee. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore this issue back to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to substantiate its case. 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. I hold and direct accordingly.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
More judgments on Section 68
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
- Bliss Dealtrade Private Limited, Kolkata vs Income Tax Officer - Ward 9(2) Kolkata…ITA 208/KOL/2026[2012-13]Status: Disposed21 Oct 2026AY 2012-13
- Hemal Paresh Madeka, Rajkot vs Asst.Commissioner of Income Tax…ITA 955/RJT/2026[2020-21]Status: Disposed19 Oct 2026AY 2020-21
- Ajaybhai Dineshbhai Bagdai, Near Central… vs The Income Tax Officer, Ward-1(2)(1), New…ITA 74/RJT/2026[2013-14]Status: Disposed19 Oct 2026AY 2013-14
Recent GST High Court judgments
Search GST case law →- Noore Manpower Services vs. Commissioner Central Goods And Services TaxUttarakhand · 2 Nov 2026
- Maa Bhawani Minrals vs. Commissioner Central Goods And Services TaxUttarakhand · 2 Nov 2026
- M/S. Nourangi Paints vs. The Union Of INDIAPatna · 2 Nov 2026
- Basant Kumar Gupta vs. Union Of INDIAPatna · 2 Nov 2026
- M/S Swapnashiyana Homes Developers Private Limited vs. The Union Of INDIAPatna · 2 Nov 2026
