SANKET SUMATILALA SHAH,PUNE vs. THE INCOME TAX OFFICER, WARD-5(1), PUNE

This appeal by the assessee against the order dated 17-02-2023 passed by the National Faceless Appeal Centre (“NFAC), Delhi for assessment year 2015-16.

Ground No. 1 raised by the assessee challenging the action of NFAC, Delhi in confirming the order of AO ex-parte of the assessee.

At the outset, the ld. AR, Shri Pramod Shingte prayed to remand the matter to the file of NFAC, Delhi for its fresh consideration as the grounds raised by the assessee were dismissed for non-prosecution and referred to para No. 5.3 of the impugned order. The ld. DR, Shri Uma Shanker Prasad submits that the CIT(A) discussed the issue on merits. On perusal of the impugned order, we note that the assessee challenged the action of AO in making addition of Rs.1,31,76,002/- as income from business as against the claim of exempt being profit from sale of agricultural land. Admittedly, there was no assistance from the assessee before the NFAC, Delhi and in our opinion, the issue requires assistance from the assessee with relevant documentary evidences in support of his claim. On perusal of para No. 5.3 of the impugned order, we note that the NFAC, Delhi proceeded to confirm the order of AO ex-parte of the assessee, thus, we are of the considered opinion, the assessee shall get one more opportunity before the NFAC, Delhi to prosecute its appeal. Therefore, in the interest of justice, facts and circumstances of the case, we deem it proper to remand the matter to the file of NFAC, Delhi for its fresh consideration. The assessee is liberty to file evidences, if any, in support of its claim. Thus, ground No. 1 raised by the assessee is allowed for statistical purpose.

In view of our decision in ground No. 1 in allowing the issue raised by the assessee, ground No. 2 raised by the assessee is allowed for statistical purpose.

In the result, the appeal of assessee is allowed for statistical purpose.