SUHANISH ENTERPRISES LLP,MUMBAI vs. INCOME TAX OFFICER - WARD 23(3)(6), MUMBAI

This appeal by assessee is directed against the ex-parte order of ld.

Rival submissions of both the parties have been heard and record perused. The ld. Authorized Representative (ld. AR) of the assessee could not furnished written submission before ld. CIT(A) due paucity of time. The ld AR of the assessee submits that one of the partner of the assessee firm died, and thereafter the firm was with other entity. The assessee cold not furnished complete reconciliation of entire purchases and creditors. The assessee seeks one more opportunity to contest the case before ld. CIT(A). The assessee has good case on merit and is likely to succeed in one more opportunity to contest the case before ld.

On the other hand, learned Senior Departmental Representative (ld. Sr.

We have considered the rival submissions of both the parties and have gone through the lower authorities carefully. We find that while passing assessment order, the AO treated turnover of assessee at Rs. 2.21 crore and estimated income of the assessee. The AO also disallowed sundry balance written off. Such additions were made for the want of reply and evidences by the assessee. Before us, the ld. AR of the assessee vehemently argued that one more one more opportunity may be allowed to assessee to contest the appeal on merit. He undertakes on behalf of the assessee to be more vigilant in future in making timely compliance. We find that substantial rights of the assessee are invovled in the present appeal. The lower authorities made addition in absence of proper reply and evidences. Therefore, keeping in view the principle of natural justice, the matter is restored back to the file of ld. CIT(A) to decide all the issues on merit. The assessee is also directed to be more vigilant in future in making timely compliance. In the result,