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Income Tax Appellate Tribunal, CIRCUIT ‘SMC’ BENCH, VARANASI
Before: SHRI.VIJAY PAL RAO
SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 03.10.2019 of CIT(A) for the assessment year 2012-13. The assessee has raised the following grounds:- “
1. That in any view of the matter assessment made u/s 143(3) by order dated 16.3.15 on income of Rs. 20,69,770/- is bad both on facts and in law.
2. That in any view of the matter the Ld. CIT(A) was not correct in deciding the appeal ex parte without providing reasonable opportunity to the assessee hence the order is not a speaking order in the eyes of law.
3. That in any view of the mater after filing of return no statutory notice u/s 143(2) was served on the assessee hence in absence of any notice assessment made is void ab initio.
4. That in any view of the matter the addition of Rs. 3,80,060/- on account of extra profit addition as made by the assessing officer and confirmed by the CIT(A) is highly unjustified.
5. That in any view of the matter the addition of Rs. 4,94,295/- on account of repairs and maintenance as made by assessing officer and confirmed by the CIT(A) is highly unjustified.
6. That in any view of the matter the addition of Rs. 10,65,500/- on account of investment in trucks as made by assessing officer and confirmed by the CIT(A) is highly unjustified.
7. That in any view of the matter the appellant reserves his right to take any fresh grounds of appeal before hearing of appeal.” /VNS/2020 S.S.S. Sewa Samiti Ground No. 2 2. The assessee has challenged the ex parte order passed by the CIT(A) without providing a reasonable opportunity of hearing to the assessee. The learned AR of the assessee has submitted that the CIT(A) has passed the ex parte impugned order, whereby the appeal of the assessee is partly allowed. He has further contended that the assessee has filed all the relevant record in support of the expenses claimed under Repair and Maintenance, alongwith the profit and loss account and balance-sheet for the year under consideration as well as for the preceding year. Since the learned CIT(A) has decided the appeal of the assessee ex parte therefore, these relevant records were not considered and examined before passing the impugned order. Thus, the learned AR has submitted that the assessee may be granted one more opportunity to present its case before the CIT(A).
On the other hand, learned DR has submitted that the CIT(A) issued various notices through income tax business application as well as speed post. However, the assessee has not responded to the notices issued by the CIT(A) nor filed any written submissions or other record in support of the grounds of appeal
. Therefore, no further opportunity can be allowed to the assessee.
4. I have considered the rival submissions as well as relevant material on record. The CIT(A), while passing the impugned order has confirmed the additions made by the AO summarily on the ground that the assessee has not filed any written submissions or paper book in support of the grounds of appeal. Therefore, in the facts and circumstances of the case and in the interest of justice, one more opportunity is allowed to the assessee to produce all the relevant record before the CIT(A) to support its claim and grounds of appeal. Accordingly, the impugned order of the CIT(A) is set aside and the matter is remanded to the record of the CIT(A) for deciding the same afresh, after giving one more 2 /VNS/2020 S.S.S. Sewa Samiti opportunity of hearing to the assessee to produce the relevant record as well as advance the submissions in support of the claim as well as grounds of appeal
5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court after conclusion of hearing on 6.7.2022, in the presence of both the parties.