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Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE
Before: SHRI CHANDRA POOJARI & SMT> BEENA PILLAI
O R D E R Per Beena Pillai, Judicial Member
The present appeal is filed by the assessee against the order dated 20/02/2023 passed by the NFAC, Delhi for the assessment year 2018-19.
It is submitted by the ld.AR that the order passed the ld.NFAC is very cryptic and has not considered the submissions of the assessee. He also submitted that during the assessment proceedings, assessee could not make submissions properly as it was COVID period and before the ld.NFAC the assessee did not receive proper opportunity to file relevant evidences in support of its claim. He thus, prayed for the appeal be remanded.
On the contrary, the ld.DR relied on the orders passed by the authorities below.
We have considered the submission advanced by both the sides in the light of the records placed before us. We note that the ld.NFAC passed cryptic order without considering the claim of the assessee in the light of any submissions that was filed.
4.1 In the interest of justice, we deem it proper to remand this issue to the file of ld.NFC to pass detailed order on merits having regards to the submissions/evidences filed by the assessee.
4.2 Needless to say proper opportunity of being heard to the assessee may be given. Accordingly, the grounds raised by the assessee stands for statistical purpose.