HEENA DINESHKUMAR SUKHANANDI,MUMBAI vs. INCOME TAX OFFICER, WARD-20(1)(1), MUMBAI

सुनवाई की तारीख / Date of Hearing 14/06/2023 घोषणा की तारीख /Date of Pronouncement 15/06/2023 आदेश / ORDER PER PAVAN KUMAR GADALE - JM: These are the two appeals filed the assessee against the separate Ex-Parte orders of the CIT(A)/ National Faceless Appeal Centre (NFAC)Delhi passed u/s 250 of the Act.

Since the issues in these appeals are interlinked and identical, hence are clubbed, heard and a consolidated order is passed. For the sake of convenience, shall take up the for the A.Y. 2013-14 as a lead case and the facts narrated 2. The brief facts of the case are that the assessee has not filed the return of income for the A.Y 2013-14. The Assessing officer(A.O.) has obtained the information that the assessee has received rental income of Rs. 27,20,900/- and interest of Rs. 10,425/- and was not offered to Tax. Therefore the AO has reason to believe that the income has escaped the assessment and issued notice u/s 148 of the Act. In compliance to the notice, the assessee has filed the return of income for A.Y 2013-14 on 24.08.2018 disclosing a total income of Rs.12,28,690/- and the AO has issued notice U/sec143(2) and u/s 142(1) of the Act and the Ld. AR of the assessee appeared from time to time and furnished the details. The AO dealt on the facts and information with respect to the Income from house property and interest income and has rejected the claim of offering the business income u/s 44AD of the Act and made an addition of Rs. 12,88,000/- under income from house property and assessed the total income of Rs.18,03,090/- and passed the order u/s 143(3) r.w.s 147 of the Act dated 11.12.2018.

, statement of facts and findings of the AO and has issued notices of hearing and since there was no compliance by the assessee to notices. Therefore the CIT(A) considering the information on record has confirmed the action of the A.O and dismissed the appeal. Aggrieved by the order of the CIT(A), the assessee has filed an appeal before the Hon'ble Tribunal.

4. At the time of hearing, the Ld. AR submitted that the CIT(A) has erred in confirming the action of the Assessing officer overlooking the submissions made in the assessment proceedings. Further the assessee has a good case on merits and shall substantiate with the material evidences and prayed for an opportunity to explain before the lower authorities. Contra, the Ld. DR supported the order of the CIT(A).

5. We heard the rival submissions and perused the material on record. Prima-facie the CIT(A) has passed the order considering the fact that there is no appearance in spite of providing adequate opportunity of hearing and the notices were issued. Therefore, the CIT(A) was of the opinion that the assessee is not interested in prosecuting the appeal and dismissed the appeal ex-parte confirming the action of the assessing officer. The Ld. CIT(A) has issued the notices of hearing referred at Page 4 Para 4 of the order, but there was no response and thus the Ld.CIT(A) came to a conclusion that the assessee is not interested and decided the appeal based on the information available on record. Whereas the assessee has raised grounds of appeal challenging the additions of the A.O and there could be various reasons for non appearance which cannot be overruled. Therefore, considering the principles of natural justice shall provide one the case with evidences and information. Accordingly, we set aside the order of the CIT(A) and remit the entire disputed issues to the file of the CIT(A) to adjudicate afresh and the assessee should be provided adequate opportunity of hearing and shall cooperate in submitting the information for early disposal of the appeal. Accordingly, we allow the grounds of appeal of the assessee for statistical purposes.

6. In the result, the appeal filed by assessee is allowed for statistical purposes. . 7.As the facts and circumstances in this appeal is identical to ITA No 1019/Mum/2023, A.Y 2013-14 on the disputed issues and the decision rendered in the above paragraphs will apply mutatis mutandis to this appeal also. Accordingly, the grounds of appeal of the assessee are allowed for statistical purpose..