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Norma India Ltd. X-43, Loha Mandi Naraina New Delhi 110028 Vs. DCIT Circle 18 (2) New Delhi
November, 14th 2019
       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 Page | 2 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 Page | 3
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