Capricorn Packaging & Manufacturing ... vs Assessee

Capricorn Packaging & Manufacturing Pvt. Ltd., vs ITO, C/o-M/s RRA TAX INDIA, D-28, South Ward-3(2), Extension, Part-I, New Delhi-110049 New Delhi. PAN-AAACC4179R (APPELLANT) (RESPONDENT)

Appellant by Sh. Rakesh Gupta, Adv Respondent by Smt Parwinder Kaur, Sr. DR

ORDER PER DIVA SINGH, JM

This is an appeal filed by the assessee against the order dated 19.02.2013 of CIT(A)-VI, New Delhi pertaining to 2003-04 assessment year on various grounds. However the parties were heard only in respect of Ground No.-6 which reads as under:-

6. "That having regard to facts & circumstances of the case, Ld. CIT(A) has erred in law and on facts in passing the impugned order contrary to law and facts and without providing adequate opportunity of hearing and without considering the principles of natural justice and without affording the opportunity of cross examination."

2. The relevant facts of the case are that the assessee declared an income of Rs. 9,920/- by way of filing its return on 31.10.2003 wherein the assessment was concluded at Rs.6,25,070/- by way of additions made u/s 68 and 69C of the Act by the order passed u/s 147/143(3). The assessee challenged this order on various grounds before the CIT(A) however whom the assessee remained un-represented. These facts are coming out from para 4 which is reproduced hereunder:-

4. "During the course of appellant proceedings, notices u/s 250 of the I.T. Act were issued through registered post at the given address of the 2 I.T.A .No.-2380/Del/2013

appellant company on 07.06.2011, 02.08.2011 and 30.01.2013 but the same were not complied by the appellant company. Neither any adjournment was sought nor anybody appeared on behalf of the appellant company. Hence, this appeal is being decided on the basis material available on record."

3. In view of the same the CIT(A) passed the impugned order under challenge wherein the assessee is represented by Dr. Rakesh Gupta and the ld. Sr. DR, Smt. Parwinder Kaur present for the Revenue. Considering the material available on record, we are of the view that in the peculiar facts and circumstances of the case, it is appropriate to restore the issue back to the file to the CIT(A). The Ld. AR undertakes that the assessee shall participate in the proceedings before the CIT(A). The notices by the CIT(A) may be sent to the address given in the cause title of the appeal and also the address found mentioned in Column No.-10 in Form No.-36 filed by the assessee before the Tribunal wherein the following address is given:-

Capricorn Packaging & Manufacturing Pvt. Ltd., C/o-M/s RRA TAX INDIA, D-28, South Extension, Part-I, New Delhi-110049

4. Accordingly the impugned order is set aside and the matter is restored to the file to the CIT(A) with the direction to decide the issue afresh in accordance with law after giving the assessee a reasonable opportunity of being heard.

5. In the result the appeal of the assessee is allowed for statistical purposes.

The order is pronounced in the open court on 20th of January 2015.

Sd/- Sd/- (T.S.KAPOOR) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 20/01/2015 *Amit Kumar* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI