M/S CHET RAM MOTILAL PVT. LTD. vs. ITO, WD-1(1), KOLKATA, KOLKATA

At the outset, it is noticed that there is a delay of 1 day in filing the appeal of assessee. Vide letter dated 16-02-2017 ( copy of the same is available on record) the assessee filed the petition stating the reason for such delay in filing the appeal. After perusing the said petition and hearing both the parties, we condone the delay and proceed to hear the appeal and dispose of the same on merits.

The only effective issue in this appeal is to be decided as to whether the CIT-A justified in passing an ex parte order in the facts and circumstances of the case.

The brief facts of the case are that the assessee is a company and dealing in the business of wholesale trading of fertilizers, cement and pesticides etc. The assessee filed its return of income electronically showing total income at Rs.6,72,335/- for the assessment year under consideration. Under scrutiny, notices 143(2) and 142(1) of the Act were issued. In response to which, before the AO the ld.AR of the assessee appeared and produced the books of account, bank statements and other relevant details & documents in support of the return filed. The AO for not filing the supporting bills and evidences in respect of various claims of assessee made the following additions/disallowances and added the same to the total income at Rs.10,61,225/- and to that effect an order u/s. 143(3) of the Act was passed on 21-12-2011:- Under the Heads The amount of addition Loading/Unloading expenses Rs.3,43,575/-i.e.20% of Rs.17,17,874/- Shop expenses/Office expenses Rs. 23,157/- Filing Fee expenses Rs. 3,500/- Excess rent received Rs.18,658/- totalling to Rs.3,88,890/-

Before the CIT-A as the assessee could not prosecute its case the appeal of assessee and was dismissed in limine.

Before us the ld.AR of the assessee submits that he appeared before the CIT-A in response to notice issued by said authority. But, however, he could not prosecute the same for the reason beyond their control and urged to remand the issues

On the other hand, the ld.DR reported no objection to the above submissions of the assessee.

Heard rival submissions and perused the material available on record. It is observed that the assessee in response to notices issued appeared before the CIT-A and discussed the issues with the said authority. Thereafter, according to the CIT- A neither assessee/ any representative appeared nor there was any written submission to substantiate its claim as raised in the grounds of appeal. Therefore, taking into considerations the submissions, facts and circumstances of the case and in the interest of justice, we deem it fit and proper to remand the issues to the file of the CIT-A to consider the same for his fresh adjudication after giving the assessee adequate opportunity of hearing to the assessee. The assessee is also directed to co- operate the CIT-A in appellate proceedings by filing requisite evidences, if any, to substantiate its claim. Therefore, the grounds raised by the of assessee are allowed for statistical purpose.