Mohanlal Gupta vs ACIT

PER MADHUMITA ROY, JM:

The instant appeal filed by the assessee is directed against the order dated 18.01.2016 passed by the Ld. Commissioner of Income-tax (Appeals)-17, New Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 27.12.2011 passed by the ACIT, Circle 33(1), New Delhi (hereinafter referred to as ‘the ld. AO’) under Section 143(3) of the Act for Assessment Year 2009-10.

As no compliance was made by the assessee the assessment order was finalized upon making addition on very many counts. Before the First Appellate Authority though notices galore on 25.07.2013 21.08.2013 27.09.2013 4.11.2013 were served upon the assessee, no compliance was made; neither any one attended nor adjournment was sought for and, therefore, further notice under section 250 of the Act was issued to the assessee. However, compliance was made and, the assessment order was confirmed.

Before us, the Ld. Counsel appearing for the assessee has not been able to justify the non-compliance made by the authorities below and, therefore, having regard to the conduct of the assessee we impose a cost of Rs.5000 on him which is directed to be deposited in the Prime Minister’s Relief Fund within 30 days from the date of passing of this order.

However, having regard to the entire aspect of the matter, admittedly, when it is found that the orders passed without considering the case made out by the assessee though the same was done to non-compliance of the assessee, in order to prevent the miscarriage of justice, the issue is remitted back to the file of the Ld.CIT(A) for further adjudication of the same. The Ld. CIT(A) will ensure the payment of cost by the assessee as observed hereinabove and to decide the appeal strictly in accordance with the law.

In the result, the appeal filed by the assessee is allowed for statistical purposes.