BHIM THAKUR,PURNEA vs. DC/AC, CIRCLE-3, PURNEA

This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2017-18 is directed against the order passed u/s 250 of the Income Tax Act, 1961 in short the “Act”) by ld. Commissioner of Income-tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi [in short Ld. “CIT(A)”] dated Bhim Thakur 30.06.2022 arising out of the assessment order framed u/s 143(3) of the Act by DC/AC, circle-6, Purnea dated 28.11.2019.

The grievance of the assessee is that no proper opportunity was granted by the Ld. CIT(A) before passing the ex parte order. Through the grounds assessee has prayed that one more opportunity is granted and the issues be restored to the file of the Ld. CIT(A) for fresh adjudication. The Ld. Counsel for the assessee has also filed paper book containing following documents : “i) Written submission, ii) Humble time petition filed on 02-05-22 through Income Tax Portal, iii) Acknowledgement for successfully submission of time petition filed on 02/05/22, iv) Death certificate of Son of the appellant, v) Humble adjournment request made on 21/05/22 through Income Tax Department Portal vide Acknowledgement dt 21/05/22. vi) Humble time petition filed on 29-06-22 through Income Tax Portal vide ID Transaction No. FOSOOl155137220 dt 29/06/22.” 3. Ld. DR on the other hand, opposed the request of the assessee. 4. We have heard the rival contentions and perused the records placed before us. We notice that the assessee an individual filed return of income for AY 2017-18 on 25.12.2017 declaring income of Rs.12,01,290/-. After the case being selected for scrutiny, assessment was completed on 28.11.2018 making few additions and disallowances assessing income at Page 2 of 4