TaxTMI 
TaxTMI 
2019 (5) TMI 1184
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....ion 144 dated 16.03.2016 for Assessment Year 2013-14. The assessee has raised the following grounds of appeal: (i) On facts and circumstances of the case and in law Ld. CIT (A) erred in dismissing appeal. (ii) On facts and circumstances of the case and in law Ld. CIT(A) erred in dismissing appeal ex-parte on the ground that three times adjournments were sought and nobody attended on last day of hearing on 30-06-2017 without appreciating the fact that a request for adjournment was filed on 30-06-2017 as A/R of assessee was not able to attend the hearing because of GST work pressure which was at all not considered by Ld CIT(A). (iii) On facts and circumstances of the case and in law Ld. CIT(A) erred in dismissing ap....
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.... 2. Brief facts of the case are that the assessee is company engaged in manufacturing of engineering goods. The assessee filed its return of income for assessment year 2013-14 on 30.09.2013 declaring total income at Rs. 1,24,83,160/-. The return of income was selected for scrutiny. The assessment was completed under section 144 of the Act on 16.03.2016. The Assessing Officer in para-2 of the assessment order has recorded certain dates about the non-compliance of notices issued by him, which resulted in passing the assessment order under section 144 of the Act. The Assessing Officer made various additions in the assessment order. On appeal before the ld. CIT(A), the appeal of the assessee is dismissed in ex-parte order dated 30.06.2017. T....
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....smissing the appeal of assessee. The ld. AR of the assessee furnished the copy of application filed for seeking the adjournment on 30.06.2017 and ivited our attention that it bears the official stamp of CIT(A)-24, Mumbai dated 30.06.2017. The ld. AR of the assessee further submits that there was sufficient cause for seeking date on 30.06.2017, the representative of assessee was busy in Goods and Service Tax matters. The assessee was informed about the adjournment of the case for 11.07.2017, however, the ld. CIT(A) passed the order on 30.06.2017 itself. 4. The ld. AR submits that assessee has good case on merit and is likely to succeed. The ld. AR further submits that the assessment order was also passed under section 144 without giving f....
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....essee appeared and sought adjournment. The Assessing Officer has recorded that the Director of the assessee-company appeared and sought adjournment on 29.02.2016. On 29.02.2016, the assessee furnished certain information and seeks further date. The Assessing Officer has not recorded, if further date of hearing was fixed or not. The Assessing Officer by recording that the assessment is getting time barred of limitation on 31.03.2016, passed the assessment order on 16.03.2016. The ld. CIT(A) dismissed the appeal of assessee in limine without discussing the facts and merits of the case. The ld. AR of the assessee while making submission specifically raised the issue that on 30.06.2017, the assessee requested the date and the case was adjourned....
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....contrary fact or law is brought to our notice by ld DR for the revenue. 8. Considering the facts and circumstances of the case that the assessment order was passed under section 144 and further first appeal of the assessee was also dismissed in ex-party order, we deem is appropriate to restore all the grounds of the appeal to the file of Assessing Officer to decide all the issues (additions/ disallowance) afresh in accordance with law. Needless to say that before passing the order of merit, the Assessing Officer shall grant sufficient opportunity to the assessee. Further, considering the peculiarity of the facts of this case, the assessee is directed to obtain the copy of this order within week from the registry of this Tribunal and to a....