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Income Tax Appellate Tribunal, DELHI BENCH : E : NEW DELHI
Before: SMT. DIVA SINGH & SHRI R.K. PANDA
BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2008-09 Aggarwal Associates (Promotors) Ltd., Vs. DCIT, 10, New Rajdhani Enclave, Central Circle, Vikas Marg, Ghaziabad. Delhi. PAN: AAACU7064M (Appellant) (Respondent) Assessee by : Shri Nippun Mittal, CA Revenue by : Ms Pramita M. Biswas, CIT, DR Date of Hearing : 02.01.2019 Date of Pronouncement : 02.01.2019 ORDER
PER R.K. PANDA, AM:
This appeal by the assessee is directed against the order dated 29th February, 2016 of the CIT(A)-4, Kanpur, relating to Assessment Year 2008-09.
The grounds raised
by the assessee read as under:- “1. On the facts and circumstances of the case and in law, the addition of Rs.2787833/- made by the assessing officer on account of alleged unexplained purchases.
2. On the facts and circumstances of the case and in law, the addition of Rs.2787833/- made by the assessing officer is beyond the scope / jurisdiction of provisions of section 153A of the Income Tax Act, 1961 and, the Commissioner of Income Tax (Appeals) has erred in not holding so.
3. On the facts and circumstances of the case and in law, the CIT(A) erred in dismissing the appeal ex-parte.
4. On the facts and circumstances of the case and in law, the CIT(A) erred in not deciding the grounds of appeal on merit. That the Appellant craves leave to add one or more ground of appeal or to alter / modify the existing ground before or at the time of hearing of appeal.” The above grounds of appeal are without prejudice to each other.
The facts of the case, in brief, are that the assessee is a real estate developer. A search and seizure operation u/s 132 of the IT Act was conducted on19th October, 2011 on the assessee’s group of cases. In response to notice u/s 153A, the assessee filed its return of income on 13th December, 2013 declaring total income of Rs.9,19,51,602/-. The Assessing Officer completed the assessment u/s 143(3)/153A on 30th March, 2014 determining the total income at Rs.9,47,39,440/-. The assessee filed an appeal before the CIT(A). However, despite issue of statutory notices fixing the dates of hearing on 22nd January, 2016 and 23rd February, 2016 respectively, there was non-appearance from the side of the assessee for which the ld.CIT(A) dismissed the appeal filed by the assessee for want of prosecution. Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal.
We have considered the rival arguments and perused the material available on record. It is an admitted fact that due to non-appearance on behalf of the assessee, the ld.CIT(A) dismissed the appeal filed by the assessee for want of prosecution.
However, it is also an admitted fact that the ld.CIT(A) has not decided the appeal filed by the assessee on merit which he is required to do. The ld. counsel for the assessee submitted that in the interest of justice, the assessee should be given an opportunity to substantiate its case and the assessee is very much interested in prosecuting the appeal filed by it. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the ld.CIT(A) with a direction to grant one final opportunity to the assessee to substantiate its case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) and explain its case without seeking any adjournment under any pretext, failing which, the ld.CIT(A) shall decide the issue as per law. We 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 at the time of hearing itself i.e., on 02.01.2019.