IN INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHENNAI Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I T.A. No. 135/Mds/2016 Assessment Year :2011-12 M/s. Arul Mariamman Industries Ltd., Deputy Commissioner of 26, Kamaraj Road, Mahalingapuram, Vs. Income Tax, Corporate Circle 1, Pollachi 642 002. Coimbatore. [PAN:AACCA5154E] (Appellant) ( Respondent) Appellant by : Shri R. Vijayaraghavan, Advocate Respondent by : Shri Supriyo Pal, JCIT Date of hearing : 28.07.2016 Date of Pronounce ment : 30.09.2016 O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: This appeal filed by assessee is directed against order of ld. Commissioner of Income Tax (Appeals) 1, Coimbatore, dated 28.10.2015 relevant to assessment year 2011-12. Besides raising various grounds in appeal of assessee, ld. Counsel for assessee has mainly contended that exparte order of ld. CIT(A) is not sustainable under law and pleaded that assessee was not given sufficient opportunities for representing its case before ld. CIT(A). 2 I.T.A. No.135/M/16 2. Brief facts of case are that assessee is engaged in business of wind mills and its maintenance and filed its return of income on 13.09.2011 admitting income of . NIL after set off of brought forward business loss to tune of . 13,47,714/- under normal computation of income and income of .88,12,730/- under section 115JB of Act. return filed by assessee was processed under section 143(1) of Income Tax Act, 1961 [ Act in short]. Subsequently, case of assessee was selected for scrutiny and notice under section 143(2) of Act dated 11.09.2012 was issued and served on assessee on 14.09.2012. Further notice under section 142(1) of Act dated 20.09.2013 was also issued to assessee called various details. In response thereto, assessee has filed all details including auditor s report in Form No. 3CA, 3CD, copies of profit and loss account, balance sheet, bank statements, etc. After verifying details filed by assessee, Assessing Officer has completed assessment under section 143(3) of Act on 28.02.2014 by assessing taxable income under section 115JB of Act at .2,40,64,888/-. 3. assessee carried matter in appeal before ld. CIT(A). Since there was no representation from assessee s side, ld. CIT(A) has decided grounds on merits based on materials available on record and dismissed appeal filed by assessee. 3 I.T.A. No.135/M/16 4. On being aggrieved, assessee is in appeal before Tribunal. ld. Counsel for assessee has submitted that non-appearance before ld. CIT(A) is neither wilful nor wanton and due to some unavoidable circumstances, assessee could not able to represent its case before ld. CIT(A) and pleaded that one more opportunity may be given to assessee to represent its case before ld. CIT(A). 5. On other hand, ld. DR has strongly supported orders of authorities below. 6. We have heard both sides, perused materials available on record and gone through orders of authorities below. Against assessment order, assessee preferred appeal raising various grounds before ld. CIT(A). However, when ld. CIT(A) posted appeal for hearing on 09.03.2015, 27.05.2015, 17.06.2015 and 08.10.2015, there was no representation from assessee and therefore, he decided grounds on merits based on materials available on record and dismissed appeal filed by assessee. Before us, ld. Counsel for assessee has pleaded that one more opportunity may be granted to assessee to represent its case before ld. CIT(A). Thus, to meet ends of justice, we are of considered opinion that one more opportunity should be given to assessee. Accordingly, we set aside order of ld. CIT(A) and remit appeal to file of ld. CIT(A) to decide appeal afresh after 4 I.T.A. No.135/M/16 considering details as may be filed by assessee. assessee is also directed to file all details before ld. CIT(A) to decide issues in accordance with law. Thus, appeal filed by assessee is allowed for statistical purposes. 7. In result, appeal filed by assessee is allowed for statistical purposes. Order pronounced on 30th September, 2016 at Chennai. Sd/- Sd/- (A. MOHAN ALANKAMONY) (DUVVURU RL REDDY) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 30.09.2016 Vm/- Copy to: 1. Appellant, 2. Respondent, 3. CIT(A), 4. CIT, 5. DR & 6. GF. M/s. Arul Mariamman Industries Ltd. v. Deputy Commissioner of Income-tax, Corporate Circle 1, Coimbatore