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Income Tax Appellate Tribunal, ‘D‘ BENCH
Before: SHRI AMIT SHUKLA & SHRI AMARJIT SINGH
आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against the order dated 09/12/2022 for the quantum of assessment passed u/s. 143(3) for the A.Y.2012-13.
In various grounds of appeal assessee has challenged the exparte order passed by the ld. CIT (A) without merits and M/s. Mauli Sai Developers Pvt. Ltd. challenged various additions made by the ld. AO which are as under:-
1. Addition of Rs.6,82,190/- under the head "Income from House Property" as Rental Income on account of Maintenance Charges collected in respect of Mauli Bharat Udyonagar.
2. Addition of Rs. 1,49,67,065 as profits from three projects by following Percentage Completion Method for recognition of revenue instead of Project Completion Method followed by the Appellant. 3. Addition of Rs. 15,00,000 in respect of receipt of old project (Mauli Chayya) which was taxed in earlier year. 4. Addition of Rs. 4,99,500 under section 68 on account of unexplained cash credit. 5. Addition of Rs. 49,82,906 without providing any explanation in the assessment order. 3. Before us ld. Counsel for the assessee submitted that earlier this appeal was taken up for hearing on a physical mode before the ld. CIT(A) and before the ld. CIT(A) various hearing had been undertaken and assessee had filed written submissions as well as appeared physically before the First Appellate Authority. Later on the assessee’s case was transferred to NFAC and after a long gap, the notices were sent to the assessee, which cannot be responded by the authorised representative. He also pointed out that last notice which was sent on 01/11/2022, it was only mentioned on the portal that it is open for communication and window is open and no date was mentioned. Accordingly, he requested that in the interest of justice matter
M/s. Mauli Sai Developers Pvt. Ltd. should be restored back to the file of First Appellate Authority (NFAC) so as to make proper representation on facts.
After hearing both the parties and on perusal of the material placed on record, we find that it is not in dispute that assessee has filed all the details and written submissions physically before the ld. CIT(A) when the hearing was continuing on physical mode. Later on, the case was transferred to NFAC. The assessee could not file any explanation on the portal and it is for this reason the ld. CIT (A) has decided the appeal exparte. In light of these facts and circumstances and in the interest of justice, we are remitting all the issues raised before us back to the file of ld. CIT(A) (NFAC) to decide the issue afresh and in accordance with the law and assessee is also directed to comply with the notices and also update the communication e-mail ID.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 19th July, 2023.