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TMI Blog2023 (12) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, in the totality of facts and circumstances of the case and in the interest of justice, we are of the view that it will be reasonable to provide one more opportunity to the assessee. We, thus, set aside the ex-parte order of the ld. CIT (A) and restore the matter back to the file of the ld. CIT (A) for fresh adjudication after providing a reasonable opportunity of being heard to the assessee. The assessee is granted one more opportunity to represent his case before the ld. CIT (A) and directed to file necessary documents/evidences as required by the ld. CIT (A). In case the assessee fails to appear before the ld. CIT (A), he may decide the appeal on the basis of the material available on record.Appeal of the assessee is allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quashed or alternatively be restored to the file of the ld. CIT (A). 2.2 The ld. CIT (A) also erred in law as well as in facts of the case in not deciding the appeal on merits, which is in violation of mandate of statutory provisions. Thus, the impugned order having been framed in gross breach of statutory provisions, kindly be quashed or alternatively be restored to the file of the ld. CIT (A). 3. Rs. 21,25,945/- The ld. CIT (A) erred in law as well as in facts of the case in confirming the addition made u/s 68 of the Act on account of alleged unexplained amount received from M/s. Shree Ram Trading Company (Shri Vipin Garg). The addition so made and the confirmation thereof by the ld. CIT (A) being contrary to the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, we condone the delay of 2 days in filing the present appeal. 4. The brief facts of the case are that the assessee company is running business under the name and style of M/s. Shiv Edibles Limited. The assessee e-filed its return of income for the assessment year 2011-12 on 30.09.2011 declaring total income of Rs. 8,25,44,182/-. The case of the assessee was selected for scrutiny and therefore, notice under section 148 was issued on 30.03.2018. In response, assessee filed return of income on 13.06.2018 declaring total income of Rs. 8,25,44,190/-. Notice under section 143(2) was issued to the assessee on 31.08.2018. Vide notice under section 142(1) dated 04.09.2018, the assessee was asked to furnish (1) copy of account stateme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to furnish detailed documents/evidences in support of its claim. But these notices were not complied with by the assessee. Accordingly, after recording his findings, the ld. CIT (A) decided the appeal of the assessee by observing in para 5.6 of his order as under :- 5.6. It is pertinent to note that the appellant was issued various notices u/s 250 of the I.T. Act by the First Appellate Authority to make submissions and file documentary evidences in support of grounds of appeal, but the appellant has not responded to these notices during the appellate proceedings. The appellant did not produce the purchase and sales register, the details of transaction with Shree Ram Trading Company, Bank statements, etc before the AO during the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o appear before the ld. CIT (A), he may decide the appeal on the basis of the material available on record. 6. In the result, this appeal of the assessee is allowed for statistical purposes. ITA NO. 436/JP/2023 AY 2016-17 : 1.1 The ld. CIT (A) erred in law as well as on facts of the case in passing the impugned order ex-parte, in a haste without affording adequate and reasonable opportunity of being heard. The impugned order having been framed in gross breach of natural justice, kindly be quashed or alternatively be restored to the file of the ld. CIT (A). 1.2 The ld. CIT (A) also erred in law as well as on facts of the case in not deciding the appeal on merits, which is in violation of mandate of statutory provisions. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter back to his file for adjudication afresh after providing reasonable opportunity to the assessee. Since the facts and circumstances in ITA No. 436/JP/2023 are exactly similar and the ld. CIT (A) has dismissed the appeal of the assessee for non compliance of notices and non submission of the documents as well written submissions, we set aside the ex-parte order of the ld. CIT (A) and restore the matter back to the file of the ld. CIT (A) for decision afresh after affording a reasonable opportunity to the assessee. The assessee is granted one more opportunity to represent his case before the ld. CIT (A) and directed to file necessary documents/evidences as required by the ld. CIT (A). In case the assessee fails to appear before the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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