Order passed on non submission of document for reason beyond of control can be restored on submission

Last updated: 28 September 2013

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
We have heard both the parties and carefully gone through the orders of the authorities below. On perusal of assessment order, we find that the assessment has been completed under sec. 143(3) of the Act. Notices under sec. 143(2) and/or under sec. 142(1) were issued and served upon the assessee from time to time. The AO made certain additions for want of details and evidences required to be filed by the assessee. The AO afforded several opportunities to the assessee during the assessment proceedings. The AO even asked the Managing Partner to appear before him for his statement. However, the partner did not appear on the ground of illness. These facts were highlighted by the learned CIT(A) in his order. In the light of the categorical observations made by the AO as well as by the learned CIT(A), we are of the considered view that the AO has not committed any illegality in completing the assessment under sec. 143(3) of the Act, in the course of which, he made certain additions in the absence of evidence and in the light of the material available on record. Therefore, this ground raised by the assessee is totally without any basis and merit. It is thus rejected

Citation :
M/s. R.L. Allied Industries, 50-F, Kohlapur Road, Kamla Nagar, New Delhi. PAN: AAAFR5507P (Appellant) Vs. Income-tax Officer,Ward 20(1), New Delhi. (Respondent)