SHIV MILK PRODUCTS,MEERUT vs. ITO, WARD- 2(3), MEERUT

PER MANISH AGARWAL, AM :

The present appeal has been filed by the assessee seeking to assail the First Appellate order dated 18.01.2018 of Ld. Commissioner of Income Tax (A),
Meerut [“Ld.CIT(A)”] in Appeal No.288/2013-14 passed u/s 250 of the Income
Tax Act, 1961 [“the Act”] arising from the assessment order dated 20.03.2013
passed u/s 143(3) of the Act pertaining to assessment year 2010-11. 2. At the outset from the perusal of the assessment order and appellate order, it is seen that the assessee has not participated in the assessment proceedings before the AO though on some occasions, the assessee appeared however, had failed to make effective compliance on any issue. Therefore, the AO passed the order ex-parte where the AO has estimated the profit of the assessee by applying 5% profit rate and further made disallowance of late payment of PF/ESI. The AO has further made addition of INR 5,58,600/- on account of interest and unsecured loans and also addition made to the capital account to the assessee was treated as unexplained. The CIT(A) in the absence of the representation made by the assessee has confirmed the additions/disallowances so made.
3. Before us during the course of hearing, nobody appeared on behalf of the assessee. Since it is an old appeal and numerous opportunities were provided to the assessee on earlier occasions, therefore, we decide the appeal on the material available before us.
4. As observed, the assessee has been non-compliance before the lower authorities. Therefore, in the interest of justice, one more opportunity is granted to the assessee to represent its case. Accordingly, the matter is set aside to the file of the AO to decide the case of the assessee denovo afresh after providing a reasonable opportunity of being heard to the assessee.
5. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 16.04.2025. (SATBEER SINGH GODARA)
JUDICIAL MEMBER

*Amit Kumar, Sr.P.S*