SHAKEEL AHMED,MEERUT vs. ACIT, CIRCLE-1(1)(1), MEERUT
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCH “SMC”: NEW DELHI
Before: SHRI KUL BHARAT
1 ITA No. 2320/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI
BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER
ITA No. 2320 /DEL/2022 Assessment Year: 2018-19
Shakeel Ahmad, Proprietor, Vs ACIT, Circle-1(1)(1), C/0 CA Anupam Sharma, Meerut. 02 Victoria Garden, Victoria Park Road, Jail Chungi, Meerut-250005. PAN-ADPPA8809B APPELLANT RESPONDENT Assessee represented by None Department represented by Shri Om Parkash, Sr. DR Date of hearing 27.07.2023 Date of pronouncement 31.07.2023
O R D E R PER KUL BHARAT, JM:
This appeal, by the assessee, is directed against the order of the learned
Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC),
Delhi, dated 28.07.2022, pertaining to the assessment year 2018-19.
None put in appearance on behalf of the assessee despite issue of notice for
hearing. It reveals from the record that the assessee has not been attending the
proceedings since 15.11.2022. Therefore, I proceed to dispose of the appeal, ex
parte, qua the assessee.
2 ITA No. 2320/Del/2022 3. The only effective ground raised by the assessee in its appeal relates to the
addition of Rs. 17,25,758/- made by the AO and confirmed by the learned
CIT(Appeals) u/s 69 of the Income-tax Act, 1961 (the “Act”).
Facts, in brief are that the assessee filed his return of income on 5.10.2018
declaring total income at Rs. 19,85,830/-. The case was selected for scrutiny
assessment. The AO completed the assessment u/s 143(3) of the Act at Rs.
37,11,588/- by making addition of Rs. 17,25,758/- on account of assessee’s failure
to produce supporting documentary evidence for provision of expenses claimed.
Aggrieved against this the assessee preferred appeal before the learned
CIT(Appeals) who also confirmed the action of the AO by dismissing the appeal.
Aggrieved against this the assessee is in appeal before this Tribunal.
I have heard learned DR and perused the material available on record. The
stand of the assessee before the authorities below was that the expenses in question
related to salary, audit fees, accounting charges, electricity expenses and printing
expenses etc. The authorities below disallowed the claim of the assessee on the
ground that assessee failed to produce the supporting evidence in form of
bills/vouchers in support of its claim. Looking to the facts and circumstances of the
case and to subserve the substantial interest of justice in my considered view it
would be fair and reasonable to both the parties to restore the matter to the file of
3 ITA No. 2320/Del/2022 AO to decide the issue afresh after affording reasonable opportunity to the assessee of hearing and to adduce relevant documentary evidence in support of its claim. I order accordingly.
Appeal of the assessee is allowed for statistical purposes only.
Order pronounced in open court on 31st July, 2023.
Sd/- (KUL BHARAT) JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI
