OMSONS MARKETING PRIVATE LIMITED QUILA CHOWK FARIDKOT,PUNJAB vs. ASSESSING OFFICER NFAC DELHI JURISDICTION AO DCIT CC-2 SCO-1- 6 3RD FLOOR, OPP. BVM SCHOOL LUDHIANA, PUNJAB
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आयकर अपीलीय अिधकरण,च�ीगढ़ �ायपीठ “बी” , च�ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE �ी आकाश दीप जैन, उपा�� एवं �ी िव�म िसंह यादव, लेखा सद� BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No.87/Chd/2024 िनधा�रण वष� / Assessment Year: 2018-19 Omsons Marketing Private Limited बनाम The DCIT, Quila Chowk, Faridkot Central Circle-2 Punjab- 151203 Ludhiana �ायी लेखा सं./PAN NO: AAACO8962E अपीलाथ�/Appellant ��थ�/Respondent िनधा�रती की ओर से/Assessee by : Shri Parveen Kumar, Advocate राज� की ओर से/ Revenue by : Shri Vivek Vardhan, JCIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 29/08/2024 उदघोषणा की तारीख/Date of Pronouncement : 30/08/2024 आदेश/Order PER VIKRAM SINGH YADAV, A.M. :
This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/ NFAC, Delhi dt. 04/12/2023 pertaining to Assessment Year 2018-19.
In the present appeal Assessee has raised the following grounds:
That the Ld. CIT(A) has erred in passing the order Ex-parte without giving proper/reasonable opportunity of being heard and has failed to appreciate that there was a reasonable cause in not submitting the reply on the merits of the case. 2. Notwithstanding the above said ground of appeal there was a reasonable cause a not filing submissions before the CIT(A), since the counsel the counsel of the assessee did not intimate about the date of hearing of the case and a such there was a reasonable cause in not submitting reply before the appellate authority. 3. That the Ld. CIT(A) has erred in confirming the following additions:- i) Addition of machinery repair and consumable Rs. 15,500/- (para 3.1 of the assessment order)
ii) Freight expenses Rs. 5,69,370/- (para 3.2 of the assessment order) iii) Travelling expenses Rs. 4,37,730/- (para 3.3 of the assessment order) iv) Commission expenses Rs. 63,91,502/- (para 3.4 of the assessment order) 4. That the Ld CIT(A) has erred in confirming the additions by passing the order appealed against ignoring the merits of the case and without considering the facts and submissions made before the Ld. Assessing Officer. 5. That the above said additions have been made against the facts and circumstances of the case. 6. The appellant craves for leave to add or amend any grounds of appeal during the course of appellate proceedings.
During the course of hearing, the Ld. AR submitted an affidavit of CFO of the assessee company stating that the email id provided in Form No. 35 was ajaygoyal@oasisgrp.in and notices for hearing were sent by the Ld. CIT(A) on this email id but he could not access the said email properly due to the migration process in the email IDs of whole group from Yahoo to Outlook. It was further submitted that there were search and seizure operations conducted on the assessee group on 18/05/2023 and due to such search and post search proceedings, Directors and Company officials were pre-occupied with the search proceedings and notices sent on email could not be accessed and responded to which has resulted in passing of the ex-parte order. It was submitted by the ld AR that the assessee is not going to gain anything by not responding to the notices as it was assessee’s own appeal which it wishes to prosecute seriously and it was submitted that the assessee deserve one last opportunity before the matter is decided and it was accordingly prayed that the matter may be set-aside to the file of the ld CIT(A) to decide the same afresh after providing reasonable opportunity to the assessee.
The Ld. DR was heard, he did not raise any specific objection rebutting the contents of the affidavit and where the matter is set aside to the file of the Ld. CIT(A) to decide the same afresh.
After hearing both the parties and considering the material available on the record, we believe that the assessee deserve one more opportunity to represent its case and we deem it appropriate to set aside the matter back to the file of the Ld. CIT(A) to decide the same afresh as per law after providing reasonable opportunity to the assessee.
In the result, the appeal filed by the Assessee is allowed for statistical purposes.
Order pronounced in the open Court on 30/08/2024
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आकाश दीप जैन िव�म िसंह यादव (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) उपा�� / VICE PRESIDENT लेखा सद�/ ACCOUNTANT MEMBER AG आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent 2. आयकर आयु�/ CIT 3. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�ीगढ़/ DR, ITAT, CHANDIGARH 4. गाड� फाईल/ Guard File 5. आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar
