M/S BHUPENDRA AUTOTECH INDUSTRIES (P) LTD.,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, HARYANA

Inspite of 11 opportunities been granted to the assessee, no one attended on behalf of the assessee before the Ld. CIT(A) and therefore, the Ld. CIT(A) addition made by the Assessing Officer and hence the instant appeal before us.

Even before us inspite of issuance of notice for hearing by the Registry the assessee is not being represented wherefrom it appears that the assessee is not interested in pursuing its appeal. The conduct of the assessee in not being vigilant before the authorities below and before us is not appreciated and thus having regard to this particular conduct of the assessee before the Ld. CIT(A) we impose costs of Rs. 5,000/- to be paid by the assessee to the Prime Minister Relief Fund within a period of 6 days from the date of passing of this order.

However, to meet the ends of justice we would like to give further opportunity of being heard to the assessee by the Ld. CIT(A). Thus the appeal is disposed of by remitting the issue to the file of the Ld. CIT(A) for consideration of the issue afresh upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. The Ld. CIT(A) is further directed to proceed with the matter only upon receipt of the challan of payment of costs to be deposited by the assessee as mentioned herein above, which is directed to be produced by the assessee before the Ld. CIT(A) at the very inception of the appeal proceedings and in the event the assessee does not cooperate with the Ld. First Appellate Authority, the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. We order accordingly.