VISHNU LAXMI CO - OP. GRAPE DISTILLERY LIMITED,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, SOLAPUR, SOLAPUR

This appeal by the assessee is directed against the order dt. 23-03-2023 passed by the CIT(A) in National Faceless Appeal Centre (NFAC) u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2013-14.

We have heard both the sides and gone through the relevant material on record. The assessee has raised certain issues qua the additions made by the Assessing Officer (AO) and sustained in the first appeal. It was brought to our notice that the written submissions filed before the ld. CIT(A) on 01-11-2022 (copy of Vishnu Laxmi Co.op Grape Distillery Limited acknowledgement placed on page 1 of the paper book) and 23-11-2022 (copy placed at page 19 of the paper book) have been omitted to be considered by the ld. CIT(A). The ld. DR could not controvert the factual position in this regard. In view of the fact that the written submissions filed by the assessee on two different dates have been inadvertently omitted to be considered by the ld. CIT(A), we are of the considered opinion that the ends of justice would meet adequately if the impugned order is set aside and the matter is restored to his file. We order accordingly and direct the ld. CIT(A) to dispose of the appeal afresh after considering the written submissions filed by the assessee and allowing further opportunity of hearing.

In the result, the appeal is allowed for statistical purposes.