What did the Tribunal hold?

The Tribunal found that the CIT(A) had not decided the appeal on merit. In the interest of justice, the case was restored to the CIT(A) to provide one final opportunity to the assessee to present its case.

The assessee filed its return of income, and the Assessing Officer completed the assessment with significant additions. The assessee's appeal before the CIT(A) was dismissed for want of prosecution as no one appeared on their behalf.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for want of prosecution without deciding the merits of the case.

V.P. Infants Goods Pvt. Ltd… vs ITO | ITAT Delhi 2018

Income Tax Appellate Tribunal, DELHI BENCH “SMC”, NEW DELHI

Before: SHRI R. K. PANDA

For Appellant: Ms. Shilpa Gupta, Adv

For Respondent: Shri D. S. Rawat, Sr. DR

Assessee by : Ms. Shilpa Gupta, Adv. Department by : Shri D. S. Rawat, Sr. DR Date of hearing : 10-10-2018 Date of pronouncement : 10-10-2018 O R D E R

PER R. K. PANDA, AM :

This appeal filed by the assessee is directed against the order dated 31.01.2018 of the CIT(A)- 1, Noida relating to assessment year 2014-15.

The assessee, in its various grounds of appeal

, has challenged the order of the ld. CIT(A) in dismissing the appeal filed by the assessee for want of prosecution.

3. After hearing both the sides, I find the assessee in the instant case filed its return of income on 30.03.2015 declaring total income of Rs.5,31,420/-. The Assessing Officer completed the assessment u/s 143(3) on 28.12.2016 determining the total income at Rs.34,04,024/- wherein he made addition of Rs.28,72,604/- by estimating the profit at the rate of 8% of the gross receipt.

Since none appeared on behalf of the assessee, the ld. CIT(A) in his ex-parte order passed by him dismissed the appeal for want of prosecution. I find the ld. CIT(A) has not decided the issue on merit. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the ld. CIT(A) with the direction to give one final opportunity to the assessee to substantiate its case. The assessee is also hereby directed to appear before the ld. CIT(A) without seeking any adjournment under any pretext failing which the ld. CIT(A) is at liberty to pass appropriate order as per law. I hold and direct accordingly.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open Court at the time of hearing itself i.e. on this 10th October, 2018.

V.P. INFANTS GOODS PVT. LTD.,NOIDA vs. ITO, WARD- 2(5), NOIDA

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