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Judgment
B. R. R. Kumar, Accountant Member
The present appeal has been filed by the assessee against the order of the Ld. CIT(A), Meerut dated 14.12.2016.
The assessee has raised the following grounds:
"1. The assessing officer has erred in law as well as on the facts of the case by making an addition of Rs.1,52,000/- on account of certain expenses referred to as Home Expenses debited on various dates, which has arisen due to mistake of accountant in writing the narration whereas the expenditure related to business only, on the basis of which no addition is warranted.
That assessing officer has erred in law as well as on the facts of the case by making a lumpsum addition of Rs.1,00,000/- on account of non maintenance of proper details or vouchers of miscellaneous expenses debited to Profit & Loss Account. No specific defect has been pointed out in the books of account or vouchers hence addition is not sustainable. Thus, addition of Rs.100000.00 deserve to be deleted.
That assessing officer has erred in law as well as on the fact of the case by making an addition of Rs. 9,58,677/- on account of treating the revenue expenditure as capital expenditure hence addition deserve to be deleted."
Brief facts of the case are that the assessment order has been completed on 27.03.2015 by the ACIT, Circle-1, Meerut and determining the total income at Rs.81,41,843/- against the returned income of Rs.39,63,100/-.
The assessee filed appeal before the ld. CIT(A). Subsequently, owing to non-attendance of the assessee for the hearing, the ld. CIT(A) has confirmed the additions made by the Assessing Officer on the grounds that has left with no choice but to confirm the finding of the Assessing Officer in the absence of any representation from the assessee. Since, the case has not been decided on merits of the case which is not in accordance with the provisions of Section 250(6) of the Act, the matter is hereby remanded back to the file of the ld. CIT(A) to adjudicate on the issues on merits, taking into consideration the material available on record.
In the result, the appeal of the assessee is allowed for statistical purpose.