RAKHEE DYECHEM P.LTD,MUMBAI vs. ASST CIT 2(3), MUMBAI

This is an appeal filed by the assessee challenging the order dated 19.1.2015 passed by the ld.CIT(A)-6, Mumbai not admitting additional evidence by the ld. CIT(A) for the assessment year 2011-12.

Despite service of notice through RPAD none appeared on behalf of the assessee on the appointed date of hearing , we, therefore, proceed to decide the appeal ex-parte on merit and after hearing the ld. DR.

Facts of the case are that the case are that the assessee filed her return of income on 29.9.2010 declaring total income at Rs.1,48,83,850/- which was processed under section 143(1) of the Act. Thereafter the case was selected for scrutiny. Accordingly, statutory notices u/s 143(2) and 142(1) were issued and served upon the assessee. The AO framed the assessment after considering the written submissions of the assessee dated 11.12.2013, and 14.1.2014, which are reproduced in para 3.1, 3.2 and 3.3 of the assessment order, by assessing the total income at Rs.3,86,30,550/- by disallowing an amount of Rs.2,37,00,000/- on account of deemed dividend and Rs.46,705/- on account of disallowance u/s 14A of the Act vide assessment order dated 28.1.2013 passed under section 143(3) of the Act. Aggrieved by the order of the AO, the assessee preferred an appeal before the ld.CIT(A). Before the ld.CIT(A), the assessee submitted an additional evidence but the ld.CIT(A) did not consider it and passed impugned order thereby causing miscarriage of justice and thus violated principle of natural justice. Aggrieved by the order of the ld.CIT(A) the assessee is in appeal before this Tribunal.

We have heard the ld.DR and perused the material placed before us.

After hearing the ld.DR, we are of the considered opinion that the ends of justice would met if the matter is restored back to the file for ld.CIT(A) for considering the additional evidences as may be filed by the assessee.