Bimal Industrial Products, New Delhi vs Assessee

Bimal Industrial Products ITO 18, New Rajdhani Enclave Ward-33(4) New Delhi vs New Delhi AAGFB6397P (APPELLANT) (RESPONDENT)

Appellant by None Respondent by Sh. Robin Rawal, JCIT

Date of Hearing 25.06.2015 Date of Pronouncement 26 .06.2015

ORDER PER S. V. MEHROTRA, AM

The assessee has filed this appeal against the order dated 29/10/2013 of CIT(A)- XXVI New Delhi, in Appeal No. 239/2011-12.

2. The assessee, a partnership firm, in the relevant assessment year, was engaged in the business of manufacturing and trading of Paints. It had filed its return of income declaring income of Rs.91,663/-. The assessment was completed at Rs.2,38,455/-, inter-alia, making an addition of Rs.146,491/- on account of syndicators. Ld. CIT(A) dismissed the assessee's appeal ex-parte. The assessee in its statement of facts has stated as under:-

STATEMENT OF FACTS • The appellant firm derives income from business and has filed return of income for A.Y 2009 for Rs.91,663/-.

2 ITA No.894/Del/14 • The order u/s 143 (3) of the I.T Act was passed at the total income of Rs. 2,38,455/-.

• The first appeal was filed with Hon'ble Commissioner of Income Tax (Appeals -XXVI on 11th January 2012. • The hearing in the appellate proceedings was fixed for 16th January 2013 which was duly attended and hearing was adjourned to 4th February 2013. • The hearing was again attended on the following dates:-

* 4th February * 19th February * 8th April and * 29th April

On these dates, either the Hon'ble Commissioner of Income Tax (Appeals)-XXVI was not present or if present the appeal was not taken up for hearing on the particular day. • On 29th of April 2013, the case was adjourned Sine Die. • After 29th of April, no notice has been received by the assessee firm. • The order of the Commissioner of Income Tax (Appeals)-XXVI was served upon the assessee through the Income Tax Officer, Ward-33(4) on 20th December 2013 after show cause notice u/s 271(1) (c) of the I.T Act for proposing the levy of penalty was received by the assessee at the address of the assessee i.e. "18, New Rajdhani Enclave, New Delhi."

3. I have considered the submissions of Ld. DR. From the statement of facts it is evident that assessee had attended the proceedings on various dates and, therefore, it cannot be inferred that assessee was not interested in prosecuting its appeal before Ld. CIT(A). I therefore, in order to impart substantial justice to assessee, set aside the order of Ld. CIT(A) and restore the matter back to his file for de novo adjudication of assessee's appeal after affording reasonable opportunity of being heard to assessee.

4. In the result, the assessee's appeal is allowed for statistical purposes. The order is pronounced in the open court on 26th of June 2015.

Sd/-

(S. V. MEHROTRA) ACCOUNTANT MEMBER 3 ITA No.894/Del/14

Dated:- 26 /06/2013

*R. Naheed*

Copy forwarded to:

1. Appellant

2. Respondent

3. CIT

4. CIT(Appeals)

5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date

1. Draft dictated on 25.06.2015 PS

2. Draft placed before author PS 26.06.2015

3. Draft proposed & placed before the JM/AM second member

4. Draft discussed/approved by Second JM/AM Member.

5. Approved Draft comes to the .06.2015 PS/PS Sr.PS/PS

6. Kept for pronouncement on PS

7. File sent to the Bench Clerk .06.2015 PS

8. Date on which file goes to the AR

9. Date on which file goes to the Head Clerk.

10. Date of dispatch of Order.

4 ITA No.894/Del/14