Twenty First Century Erectors Pvt. ... vs Assessee

This appeal by the assessee for the assessment year 1999-2000 is directed against the order of learned CIT(A)-XIX, New Delhi dated 1st December, 2010.

2. At the time of hearing of the appeal, none appeared on behalf of the assessee-appellant. The application of the assessee for adjournment of the case has been rejected by the Bench. Accordingly, the appeal of the assessee is being decided ex-parte qua the assessee- appellant on merits after hearing the learned DR.

3. The grounds of appeal of the assessee are as under:-

2 ITA-2428/Del/2013

"1. The learned CIT(A) erred in upholding the view of the Assessing Officer to re-open the assessment under section 148 of the Income Tax Act, 1961.

2. The learned CIT(A) erred in upholding the assessment under section 144 of the Income Tax Act, 1961.

3. The learned CIT(A) erred in upholding the additions made by the Assessing Officer thereby treating the share application money as unexplained income."

4. Learned DR submitted that the assessee has not cooperated with the Department at the time of its assessment before the Assessing Officer nor before the CIT(A). He submitted that the ex-parte assessment was rightly framed in this case. He relied on the order of the Assessing Officer and the CIT(A).

5. We have considered the submissions of the learned DR and have perused the order of the Assessing Officer and the learned CIT(A). We find that the assessment in this case was framed under Section 143(3) of the Act ex-parte qua the assessee. The assessee has filed return of income declaring income of `34,900/- and was assessed at `3,35,200/-.

The assessee seems to be a small assessee and has tried to explain its case before the CIT(A). In the facts of the case, we are of the view that it shall be in the interest of justice to provide one more opportunity to the assessee to plead its case before the CIT(A). Accordingly, the orders of the Assessing Officer and the CIT(A) are set aside and the issues in the grounds of appeal of the assessee are restored to the file of the CIT(A) with the direction to pass a de-novo order in accordance with law after providing reasonable opportunity of hearing to the parties. The assessee is directed to cooperate in the matter of its appeal before the CIT(A) and shall be at liberty to file any evidence in support of its case. The assessee is further directed to cooperate in 3 ITA-2428/Del/2013

the matter of disposal of its appeal before the CIT(A). We direct accordingly.

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

Decision pronounced in the open Court on 10th June, 2015.

Sd/- Sd/- (INTURI RAMA RAO) RAO) (G.C. (G.C. GUPTA) GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT

VK.

Copy forwarded to: -

1. Appellant : M/s Twenty First Century Erectors Pvt.Ltd., A-4/301, Printers Apartments, Sector- Sector-13, Rohini, Delhi - 110 085.

2. Respondent : Assessing Officer, Ward-

Ward-16(4), New Delhi.

3. CIT

4. CIT(A)

5. DR, ITAT

Assistant Registrar