VIHAR DEVELOPERS PRIVATE LIMITED ,MUMBAI vs. ITO WARD-14(3)(2), MUMBAI

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 22/03/2023 passed by NFAC Delhi for the quantum of assessment passed u/s. 143(3) for the A.Y.2012-13. 2. In the grounds of appeal assessee has raised addition of Rs.50,56,294/- made u/s.68; and secondly, disallowance of expenses of Rs.22,48,153/- on account of administrative and M/s. Vihar Developers Pvt. Ltd. other expenses. One preliminary ground raised

before us is that the ld. CIT(A) has erred in law and on facts and passing the order without giving opportunity to the assessee and without waiting for the remand report. Before us ld. Counsel submitted that in this case the assessee has filed appeal on 17/04/2015 and thereafter, it was migrated to National Faceless Appeal Centre vide notification dated 25/09/2020. He further submitted that during the course of appellate proceedings, a remand report was sought from the ld. AO on the submissions as well as the additional evidences filed by the assessee during the course of appellate proceedings. The contention of the assessee was that the ld. AO has completed the assessment proceedings in haste and has made additions without giving proper opportunity to the assessee. The ld. CIT (A) had observed that assessee has been provided multiple opportunities of being heard vide hearing notices dated 02/12/2022, 23/12/2020 and 25/02/2023. However, nowhere ld. CIT (A) has referred that remand proceedings were going on and remand report was called for. In fact ld. AO had asked for the details on 09/12/2022 from the assessee, but before the remand proceedings could be completed, order has been passed by the ld. CIT (A). Therefore, he submitted that in the interest of justice, matter should be restored back to the file of the ld. CIT(A).

3. After hearing both the parties and on perusal of the material placed on record, it appears that assessee has been making submissions before the ld. CIT(A) right from the years 2017 to 2022, the copies of which has been placed in the paper book M/s. Vihar Developers Pvt. Ltd. before us. Further remand proceedings were continuing before the AO and AO had asked for certain details from the assessee on the remand called upon by the ld. CIT (A). The ld. AO vide notice dated 30/11/2022 had asked the assessee to submit the details by 09/12/2022 through e-filing portal which assessee has submitted those details before the ld. AO. However, the ld. CIT (A) without waiting for the remand report has passed the appellate order. Accordingly, we are setting aside the order of the ld. CIT (A) and remanding it back to the stage of First Appellate Authority to call for the remand report and after giving due and effective opportunity of hearing to the assessee pass the order on the issues which has been raised before us.

4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 24th August, 2023.