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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: SH. N. K. BILLAIYA
ORDER PER N. K. BILLAIYA, AM:
This appeal by the assessee is preferred against the order of the CIT(A)-22, New Delhi dated 24.02.2014 pertaining to A. Y. 2008-09.
2. The grievance of the assessee read :-
“1. That it be held that the Ld. CIT(A) is not justified in dismissing the appeal.
That it be held that the both the provisions of section 68 and 41 (10 have no application in the case of the Appellant.
3. That it be held that the Ld. CIT(A) is not justified in confirming the additions of Rs.22,52,972/- made by the A.O. in respect of unexplained trade creditors.
4. That it be held that the Ld. CIT(A) is not justified in confirming the additions made by the A.O on account of difference of Rs.90,000/- in balances of the trade creditors.
5. That the case of the appellant be restored back to the file of the A. O. to determine application of section 41 (1) in respect of unexplained creditors and to allow adequate opportunity to the Appellant of being heard.”
At the very outset the counsel for the assessee stated that due to issue between the counsel and subsequent health conditions of one B.L. Sahni representing assessees case neither the assessment proceedings could be attended properly nor the proceedings before CIT(A) was presented properly. It is the say of the counsel that due to improper presentation of the facts before the lower authorities the additions have been made by the Assessing Officer and confirmed by the CIT(A) which has resulted into gross in justice to the appellant.
I have carefully gone through the assessment order and the order of the first appellate authority. I find force in the contention of the Ld. Counsel, if the proceedings before lower authorities were attended properly the result would have been somewhat different, therefore, in the interest of justice and fair play I restore this issue to the files of the Assessing Officer. The Assessing Officer is directed to decide the issues afresh after giving a reasonable opportunity of being heard to the assessee.
In the result, the appeal filed by the assessee is treated as allowed for statistical purpose.
Order pronounced in the open court on 06.11.2018.