GLOBAL MINETEC LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

This appeal by the assessee is directed against the order passed by learned CIT(A)-XI, New Delhi on 29th February, 2012 in relation to assessment year 2007-08.

It is a recalled matter inasmuch the earlier ex parte order was recalled by the Tribunal on 7th July, 2015.

First ground of the assessee’s appeal is against granting of inadequate opportunity of hearing by the learned CIT(A).

We have heard the rival submissions and perused the material on record. It is observed that the Assessing Officer made an addition of `23,49,294/- by disallowing certain repairs and maintenance expenses. The assessee challenged this disallowance in the first appeal. The learned CIT(A) has recorded series of hearings fixed by him which were either not attended by the assessee or adjournments were sought. After taking into consideration this attitude of the assessee, learned CIT(A) proceeded to decide the appeal on merits by 2 ITA-2330/Del/2012 dismissing the grounds raised by the assessee. The learned AR argued that the assessee could not represent before the learned CIT(A) on the scheduled dates of hearings for the reasons beyond its control. We are satisfied with the reasons so stated by the learned AR. As such, we set aside the impugned order and remit the matter to the learned CIT(A) for rendering decision on merits after allowing reasonable opportunity of hearing to the assessee. The assessee has undertaken to attend the fresh proceedings before the ld. first appellate authority.

In the result, the appeal is allowed for statistical purposes. Decision pronounced in the open Court on 21st October, 2015.