DBD LED OPTICS PVT. LTD.,RAJPURA vs. DCIT, CENTRAL CIRCLE, PATIALA, PATIALA

The present appeal has been preferred by the assessee against the order dated 30.11.2023passed by the ld. Commissioner of Income Tax (Appeals)-5, Ludhiana, [hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2016-17.

At the outset, the ld. Counsel for the Assessee has invited my attention to the impugned order of the CIT(A) to submit that the same is an ex-parte order. The ld. Counsel for the Assessee in this -Chd-2024 DBD LED Optics Pvt. Ltd, Rajpura 2 respect has submitted that the assessment in the present case was made u/s 153A of the Income Tax Act, 1961 (in short 'the Act') pursuant to the search action in the case of the Assessee. That the assessment for the six assessment years were opened u/s 153A of the Income Tax Act. That the Assessee has been regularly participating in all the cases, however, in this case inadvertently, the presence of the Assessee could not be noted by the ld. CIT(A).

Considering the above submissions, the impugned order is set aside and the ld. CIT(A),the matter is, restored to the file of the ld. CIT(A) with a direction that the ld. CIT(A) will consider the submissions of the Assessee and decide the appeal of the Assessee on merits by way of a speaking order. Needless to say, that the ld. CIT(A) will give proper opportunity to the Assessee to present his case and to furnish necessary evidences and details. The Assessee is also directed to present his case before the Ld. CIT(A) as and when called for and will not contribute in unnecessary delay in the hearing of the appeal.

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