IN THE INCOME TAX APPELLATE TRIBUNAL
                 DELHI BENCH `E', NEW DELHI

      BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER
                          AND.
           SH. K. N. CHARY, JUDICIAL MEMBER

                        ITA No.2680/Del/2017
                      Assessment Year: 2012-13
     Norma India Ltd.            Vs. DCIT
     X-43, Loha Mandi                Circle ­ 18 (2)
     Naraina                         New Delhi
     New Delhi ­ 110028
     PAN No. AAACN4323J
     (APPELLANT)                     (RESPONDENT)

     Appellant by                      Sh. Anuj Gupta, CA
     Respondent by                     Ms.Rakhi Bimal, Sr. DR.

     Date of hearing:                  11/11/2019
     Date of Pronouncement:            14/11/2019

                                ORDER
PER R.K PANDA, AM:


        This appeal filed by the assessee is directed against the
order dated 13.02.2017 of the CIT(A)-38, New Delhi relating to
A.Y. 2012-13.
2.      Although a number grounds have been raised by the
assessee in the grounds of appeal, these all relate to the order of
the CIT(A) in confirming the various additions made by the AO in
the exparte order passed by her.
3.      Facts of the case, in brief, are that the assessee is a
company engaged         in    the   business   of   manufacturing   and
exporting mainly flanges and carbon steel forging machines. It
filed its return of income on 25.09.2012 declaring total income of
Rs.14,26,32,619/-. The AO completed the assessment u/s. 143
(3) of the Act on 31.03.2015 determining the total income at
Rs.14,37,19,531/- wherein he made addition of Rs.10,86,912/-
on account of disallowance out of repair and maintenance
expenses. Since none appeared before the CIT(A) despite notice
issued to the assessee, the Ld. CIT(A) in her exparte order
confirmed the addition made by the AO.
4.     Aggrieved with such exparte order of the CIT(A), the
assessee is in appeal before the Tribunal.






5.     We have considered the rival arguments made by both the
sides and perused the orders of the authorities below. We find
the   AO   in   the   instant   case   disallowed    an   amount      of
Rs.10,86,912/- out of the repairs and maintenance expenses. We
find in appeal the Ld. CIT(A) upheld the addition made by the AO
as none appeared before her despite opportunity granted. It is the
submission of the Ld. Counsel for the assessee that given an
opportunity, the assessee is in a position to substantiate its case
before the CIT(A). Considering the totality of the facts of the case
and in the interest of justice we deem it proper to restore the
issue to the file of the Ld. CIT(A) with a direction to grant one final
opportunity to the assessee to substantiate its case and decide
the issue as per fact and law. The assessee is also hereby directed
to appear before the CIT(A) without seeking any adjournment
under any pretext failing which the Ld. CIT(A) is at liberty to pass
appropriate order as per law. We hold and direct accordingly the
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grounds raised by the assessee are accordingly allowed for
statistical purpose.






6.       In the result the appeal filed by the assessee is allowed for
statistical purpose.
         Order pronounced in the open court on 14.11.2019.




         Sd/-                                                     Sd/-
 (K. NARSIMHA CHARY)                                          (R.K PANDA)
 JUDICIAL MEMBER                                          ACCOUNTANT MEMBER
*Neha*
Date:- 14.11.2019
Copy forwarded to:
1.      Appellant
2.      Respondent
3.      CIT
4.      CIT(Appeals)
5.      DR: ITAT
                                                                ASSISTANT REGISTRAR
                                                                       ITAT NEW DELHI
           Date of dictation                                             11.11.2019
           Date on which the typed draft is placed before the dictating 11.11.2019
           Member
           Date on which the approved draft comes to the Sr.PS/PS        14.11.2019
           Date on which the fair order is placed before the Dictating   14.11.2019
           Member for Pronouncement
           Date on which the fair order comes back to the Sr. PS/ PS     14.11.2019
           Date on which the final order is uploaded on the website of   14.11.2019
           ITAT
           Date on which the file goes to the Bench Clerk                14.11.2019
           Date on which file goes to the Head Clerk.
           The date on which file goes to the Assistant Registrar for
           signature on the order
           Date of dispatch of the Order




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