SHAHPURIS P.LTD,DELHI vs. ITO, WARD-23(1), NEW DELHI

The assessee in the various grounds of appeal has challenged the order of the CIT(A) in confirming the various additions made by the AO.

Facts of the case, in brief, are that the assessee is a Private Limited Company and filed its return of income on 30.09.2009 declaring total income of Rs. 4,25,720/-. The assessment was completed u/s 143(3) on 31.10.2011 determining the total income at Rs. 7,51,254/-. Subsequently, on the basis of information received from the Investigation Wing, Ahmedabad that assessee company is a beneficiary of Rs. 11,74,113/- on account of Client Code Modification, the case of the assessee was reopened u/s 147 and notice u/s 148 was issued. There was no response to such notice issued us 148 of the Act. Even the notice issued u/s 142(1) also remained un-complied with. The AO, therefore, completed the assessment u/s 147/144 determining the total income of the assessee at Rs. 19,25,367/-. Since, none appeared on behalf of the assessee, the Ld. CIT(A) in the ex-parte order passed by him confirmed the addition made by the AO.

Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal.

I have heard the rival arguments made by both the sides and perused the record. It is an admitted that that there was non- compliance before the AO as well as CIT(A) by the assessee. It is the submission of the Ld. Counsel for the assessee that given an opportunity the assessee will substantiate its case before the CIT(A) by filing the necessary documents/evidences. 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 CIT(A) with a direction to grant one final opportunity to the assessee to substantiate its case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) and cooperate in early disposal of the appeal failing which the Ld. CIT(A) is at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.