JLD CEMENT PRIVATE LIMITED,KOLKATA vs. ITO,WARD-6(2), KOLKATA, KOLKATA

This appeal of the assessee for the assessment year 2008-09 is directed against the order dated 27.09.2023 passed by the ld. Commissioner of Income-tax, Appeals, NFAC, Delhi [hereinafter referred to as ‘the ‘ld. CIT(A)’].

At the time of hearing ld. AR stated that during the framing of the assessment order statutory notices were not served upon the assessee. Therefore, the assessment order was passed ex-parte against the assessee. In such a situation, assessee could not file the supported documents in order to substantiate its claim against the addition made by the AO. Even before ld. CIT(A) assessee has failed to file necessary documents against the addition made by the AO. He, therefore, prayed before the bench that matter may be set aside to AO with the direction to re-examine the issue afresh after affording reasonable opportunity of being heard to the assessee. The ld. DR objected to such prayer made by the assessee stated that the assessee is a habitual defaulter. Therefore, the prayer may be rejected.

We after hearing the rival submissions of the parties and perused the material available on record. The instant order passed by JLD Cement Private Limited ld. assessing officer is an ex-parte order and assessee did not appear before him while framing the assessment order and order was passed ex-parte against the assessee.

We have heard the rival contentions and perused the records placed before us. On perusal of the impugned order, we noticed that the instant ground raised by the assessee has merit as in the impugned assessment order is an ex-parte order as the assessee in the instant case could not file necessary details as well as submissions at the time of framing of the assessment order and it is an ex-parte order. Under these given facts and circumstances and in the interest of justice we restore the matter in the instant appeal to the file of ld. AO for adjudicating afresh to pass a speaking order after considering the submission made by the assessee after affording reasonable opportunity of being heard to the assessee. The assessee also directed to remain vigilant and file necessary documents in support of its grounds of appeal and should not take any further adjournment, unless otherwise required for reasonable cause. In case after providing sufficient opportunity to the assessee, there is no compliance before the ld. AO then the ld. AO may proceed to pass the order in accordance with law.

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