AADI DREAM PROPERTIES PVT. LTD.,MUMBAI vs. ITO 12 (1)(1), MUMBAI

At the outset, the learned Authorised Representative submitted, assessee’s appeal was disposed off ex–parte by the first appellate authority, as a result of which the assessee was deprived from contesting on merit the addition made of ` 10 lakh as unexplained

The learned Departmental Representative, though, justified the ex–parte disposal of the appeal, however, he submitted that one more opportunity can be granted to the assessee to represent its case before learned Commissioner (Appeals).

I have considered rival submissions and perused material on record. Undisputedly, the appeal filed by the assessee before learned Commissioner (Appeals) was decided ex–parte confirming the addition made by the Assessing Officer under section 68 of the Act. It appears from the impugned order of learned Commissioner (Appeals) that a number of opportunities were provided to the assessee to represent its case, however, the assessee did not appear. Per–contra, it is the case of the assessee that sufficient opportunity of being heard was not provided to the assessee. Considering the limited submission of the assessee to grant one more opportunity to represent the case before learned first appellate authority, I am inclined to restore the issue to learned Commissioner (Appeals) for de novo adjudication. Accordingly, I set aside the impugned order of learned Commissioner (Appeals) and 3 M/s. Aadi Dream Properties Pvt. Ltd.

In the result, appeal is allowed for statistical purposes. Order pronounced in the open Court on 25.09.2019