Steadfast Officer Automation Pvt. Ltd. v. Income-tax Officer, Ward-24(2), New Delhi
[Citation -2019-LL-0905-44]
| Citation | 2019-LL-0905-44 |
|---|---|
| Appellant Name | Steadfast Officer Automation Pvt. Ltd. |
| Respondent Name | Income-tax Officer, Ward-24(2), New Delhi |
| Court | ITAT-Delhi |
| Relevant Act | Income-tax |
| Date of Order | 05/09/2019 |
| Assessment Year | 2015-16 |
| Judgment | View Judgment |
| Keyword Tags | office expenses • ex-parte order • sales promotion • financial charges • addition to income • non-appearance • application for adjournment • service of notice |
| Bot Summary: | The return filed by the assessee on 30.03.2016 declaring a loss of Rs.32,109/- w as taken up for assessment u/s 143(3) of the Income Tax Act and compl eted the assessment ex-pa rte making addition on account of trade payable shown i n the balance sheet and office expenses, sales prom otion, financial cost cl ai med in the PL account. AR pl eaded based on the affidavit filed by the assessee that the assessee could not attend before the Assessing Officer owing to 2 ITA No. 4757/Del/2019 Steadfast Office Automation Pvt. Ltd. misplacement of rel evant documents due to shifting of registered office. He further brought to our notice that only one notice was received by the assessee and an adjournment was sought before the l d. C IT. However, the l d. CIT ha s passed an order declining the adjournment sought by the assessee. We fi nd that as per the Form No. INC-22 of MC A, i t i s a fact that the assessee has shi fted hi s regi stered offi ce address which l ed to mi splacement of relevant documents. The a ssessee has al so categorically submitted in the affidavit that no intimation has been received by the E-mail from the office of the l d. CIT. Hence, keeping in view, the entirety of the facts and circumstances of the case, we hold that interest of the justice would be well served i f the cases remanded back to the file off the l d. CIT for adjudicati on on meri ts afresh taking into consi derati on the submi ssi on of the assessee. We believe, the assessee w ould not in issuse the trust reposed upon an d comply with the notices issued by the ld. In the result, the appeal of the assessee is allowed for statistical purpose. |