The assessee company, engaged in consultancy services, filed a return declaring nil income after setting off brought forward losses. The Assessing Officer determined total income at Rs. 47,37,930/-. The CIT(A) upheld the AO's additions in an ex parte order as no one appeared for the assessee.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without providing an opportunity to the assessee to present its case. The need for a fair hearing to substantiate claims.

Haskoning Dhv Consulting Pvt. Ltd. vs DCIT | ITAT Delhi 2019

Q: What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(A) to provide one final opportunity to the assessee to substantiate its case. The assessee was directed to appear without seeking any adjournment.

Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI

Before: SHRI R.K. PANDA

For Appellant: Shri Neeraj Kumar, CA

For Respondent: Shri S.L. Anuragi, Sr. DR

Hearing: 20.02.2019Pronounced: 20.02.2019

ORDER This appeal filed by the assessee is directed against the ex parte order dated 19th April, 2017 of the CIT(A)-18, New Delhi, relating to Assessment Year 2012-13.

The assessee in its various grounds of appeal has challenged the order passed by the CIT(A) in confirming the various additions made by the Assessing Officer.

3. After hearing both the sides, I find the assessee is a company engaged in the business of providing consultancy, advisory, designing & engineering and operational management services to various infrastructure and other civil projects. It filed its return of income on 29.11.2011 declaring nil income after setting off brought forward losses of Rs.1,96,74,520/-. The Assessing Officer completed the assessment u/s 143(3) of the IT Act determining the total income at Rs.47,37,930/-. Since none appeared on behalf of the assessee, the ld.CIT(A), in the ex parte order passed by him, upheld the order passed by the Assessing Officer.

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 placed on the record. 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 give one final opportunity to the assessee to substantiate its case. The assessee is also hereby directed to appear before the CIT(A) and substantiate its case without seeking any adjournment under any pretext failing which the ld.CIT(A) shall 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. The decision was pronounced in the open court on 20.02.2019.

HASKONING DHV CONSULTING PVT. LTD.,DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

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