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Income Tax Appellate Tribunal, DELHI BENCH “G” NEW DELHI
Before: SHRI I.C. SUDHIR & SHRI O.P. KANT
ORDER PER BENCH: These are the cross appeals preferred by the parties raising their respective grievances against the first appellate order. Though in the assessment year 2007-08, the Learned CIT(Appeals) has given relief to the assessee by deleting the addition of Rs.1 crore made on account of estimated 2 business income, questioned by the Revenue before the ITAT but with all fairness, the Learned AR pointed out that the assessee due to some unavoidable problems like delayed supply of the copies of the required seized documents to the assessee by the Assessing Officer, serious illness of wife of the assessee suffering from non-functioning of both her kidneys problem, the assessee could not represent its case before the authorities below properly. He thus requested that in the interest of justice, the matter may be set aside to the file of the Assessing Officer to consider and decide the issues raised in the appeals by the parties afresh after affording adequate opportunity of being heard to the assessee. The Learned CIT(DR) opposed the above request of the Learned AR with this submission that more than sufficient opportunities were provided by the authorities below to the assessee to represent its case to which the assessee did not bother to comply with. In this regard, she referred para No. 3 of the first appellate order wherein the Learned CIT(Appeals) has made reference of the dates fixed for hearing which the assessee did not avail. She accordingly submitted that the assessee does not deserve any further opportunity.
The Learned AR rejoined with the submission that due to the above explained reasons it was beyond control and power of the assessee to pursue 3 its case properly before the authorities below and it was always in the interest of the assessee to present its case properly but it was not possible due to above reasons as it is very much evident that the orders of the authorities below i.e. assessment order and first appellate order have been passed ex parte.
Considering the above submissions in its totality, we do not find any reason to doubt the explanation of the assessee including delayed supply of the copies of the seized documents to the assessee by the Assessing Officer and serious illness of wife of the assessee that the assessee could not pursue its case properly which ultimately led passing of assessment order and first appellate order ex parte and above all the assessee with all fairness has also requested for setting aside the orders of the authorities below passed in the assessment year 2007-08 wherein the Learned CIT(Appeals) has given relief to the assessee by deleting the addition of Rs.1 crore made by the Assessing Officer on account of estimated business income, questioned by the Revenue before the ITAT. We thus in the interest of justice set aside the matter to the file of the Assessing Officer to decide the issues raised in the above appeals preferred by the parties afresh after affording adequate opportunity of being 4 to the assessee. The grounds raised
in the appeals preferred by the parties are thus set aside for the statistical purposes.
4. In result, the appeals are allowed for statistical purposes.