WIMCO LTD.,MUMBAI vs. ACIT-CIR-2(3), MUMBAI

The background of the present appeal is that the assessee had filed an appeal against the order passed by the AO u/s 143(3) dated 16.12.2008. The said appeal was dismissed by the CIT(A). On further appeal, the ITAT vide its order dated 17.04.2013 in set aside the order of the CIT(A) and restored the Wimco Ltd. matter back to him for passing a fresh order adjudicating the various disputes raised ,after giving opportunity of being heard to the assessee. The Ld. CIT(A) has passed an order dated 15.01.2016 on the basis of materials available on record as the assessee failed to appear before him.

Before us, the Ld. counsel of the assessee submits that while adjournments were sought for by the assessee on account of the fact that the data which pertained to the year under consideration was not available, on the last of the occasion i.e. on 2nd December 2015, the representative of the assessee was informed that a fresh notice re- fixing the hearing will be issued. However, no such notice was issued. He files a copy of the proceeding sheet in this regard. It is stated by him that the CIT(A) has wrongly mentioned in his order that a notice dated 23rd December 2014 was issued fixing the case for hearing on 14th January 2016.

On the other hand, the Ld. DR supports the order passed by the Ld. CIT(A). It is stated by him that though adequate opportunity and sufficient time was given by the Ld. CIT(A), neither the assessee nor its authorized representative availed it. The Ld. DR thus submits that the Ld. CIT(A) has rightly passed the order on the basis of available materials.

We have heard the rival submissions and perused the relevant materials on record. We have gone through the photocopy of the proceeding sheet maintained in the office of the CIT(A) in the present case filed by the Ld. counsel of the assessee. We find that as per the recording therein dated 02.12.2015, it is mentioned that “VSK