NIHO CONSTRUCTION LTD.,NEW DELHI vs. ITO, WARD- 18(2), NEW DELHI

PER MAHAVIR SINGH, VICE PRESIDENT : This appeal by the assessee is emanating from the order of the Ld. CIT(A)-33, New Delhi in Appeal No. 188/15-16/258/16-17 dated 09.03.2018 relating to assessment year 2012-13. 2. At the threshold, it is noted that in this case AO has made the additions of Rs. 1,58,46,261/- on account of unexplained sundry creditors u/s. 68 of the Act and Rs. 1,12,95,948/- on account of unverifiable ‘other expenses’ by 2 | P a g e observing that assessee was provided sufficient opportunities, however, the assessee failed to furnish any plausible and complete reply. Subsequently, Ld. CIT(A) has passed an exparte order by dismissing the appeal of the assessee and affirmed the action of the AO by observing that appellant is not interested to pursue the appeal. However, at the time of hearing, Ld. AR has submitted that there is a bonafide reasons for poor response before Ld. CIT(A) and due to professional fee dispute, the counsel who was appearing before the Ld. CIT(A) on behalf of the assessee did not care to attend and filed requisite submissions properly and also did not inform the assessee. For the said reasons, the matter before the Ld. CIT(A) was remained unattended from the assessee’s side and resultantly the exparte order was passed against the assessee by the Ld. CIT(A). Hence, it is requested to grant an opportunity before the Ld. CIT(A) to canvass its case properly. Ld. DR relied upon the orders of the authorities below. In view of the aforesaid factual matrix and in the interest of justice, we are of the considered view that there is bonafide reasons, for non-appearance before the Ld. CIT(A), hence, we are remitting back the issues in dispute to the file of the Ld. CIT(A) with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, in accordance with law. Assessee through his Ld. AR is also directed to fully cooperate with the Ld. CIT(A) during the proceedings and 3 | P a g e file all the requisite documents / evidences/ reply before him to enable him to pass a speaking order on the issues in dispute. 3. In the result, the Assessee’s appeal is allowed for statistical purposes.

Order pronounced in the Open Court on 28.04.2025. SRBhatnagar