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Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. AMIT SHUKLA
PER N. K. BILLAIYA, AM:
This appeal by the assessee is directed towards the order of the CIT(A)-6, Delhi dated 09.08.2016 pertaining to A.Y. 2013-14 2. The grievance of the assessee read as under :-
“1. Action of Commissioner of Income Tax Appeal- 7 in passing Ex-Parte Order without giving opportunity of being heard is unjust, illegal arbitrary and against the facts and circumstances of the case.
Action of the CITA in confirming the addition made by the ITO in making disallowances of 20% of total purchase( 20% of purchase of Rs 14,69,54,4852/- i.e 29,39,08,970/- ) without considering the material on record is unjust, illegal arbitrary and against the facts and circumstances of the case.
3. Action of the CITA in confirming the addition made by the ITO U/S 68 of I T Act on Sundry Creditors amounting to Rs.46,60,66,649/- is unjust, illegal arbitrary and against the facts and circumstances of the case.”
None attended on behalf of the assessee.
The DR was heard at length. Case record accordingly perused.
A perusal of the order of the CIT(A) show that the order has been framed exparte though there is reference to the issue of notice but we find that the first appellate authority has not given any independent findings while confirming the disallowance / additions made by the AO.
In the interest of justice and fair play we restore this appeal to the files of the CIT(A). The CIT(A) is directed to decide the issue afresh considering the merits of the case and after giving a reasonable and sufficient opportunity of being heard to the assessee.
In the result, the appeal filed by the assessee is allowed for statistical purpose.
Decision announced in the open court in the presence of Sr DR on 12.10.2021.