SH. AMJAD KHAN PROP. M/S. ROTOMAC INDUSTRIES,NEW DELHI vs. ITO, GHAZIABAD

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ITA 2836/DEL/2014Status: DisposedITAT Delhi15 June 2016AY 2008-093 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the ends of justice would be met by setting aside the impugned order and restoring the matter to the AO for a denovo assessment. The AO was granted liberty to draw adverse inference if the assessee remained elusive.

What were the facts?

The assessee's appeal was against an ex parte order passed by the CIT(A). The assessment order was also passed ex parte under Section 144, with a high-pitched assessment including the entire amount of creditors.

What were the issues?

Whether adequate opportunity was provided by the AO and CIT(A), and the validity of a high-pitched assessment made ex parte.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : SMC-II : NEW DELHI

Before: SHRI R.S. SYAL

For Respondent: Shri N.J. Singh, Sr. DR
Pronounced: 15.06.2016

ORDER This appeal filed by the assessee is directed against the ex parte order passed by the CIT(A) on 30.12.2013 in relation to the assessment year 2008-09.

2.

None appeared on behalf of the assessee. Therefore, I proceed to adjudicate the appeal ex parte qua the assessee.

3.

The first two grounds of the assessee’s appeal are against not providing adequate opportunity by the AO and the ld. CIT(A).

4.

I have heard the ld. DR and perused the relevant material on record. It is observed that not only the impugned order is ex parte, but the assessment order has also been passed u/s 144. It is discernible that a high pitched assessment has been made by inter alia, adding the entire amount of creditors, which has been affirmed in the first appeal. In my opinion, the ends of justice would meet adequately if the impugned order is set aside and the matter is restored to the file of the AO for making a denovo assessment. I order accordingly. It is made clear that if the assessee still remains elusive and non-cooperative, the AO will be at liberty to draw adverse inference.

5.

In the result, the appeal is allowed for statistical purposes.

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