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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 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.