OM PRAKASH,GURGAON vs. INCOME TAX OFFICE, WARD 3 (2). GURGAON, GURGAON

This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT (A)] dated 16.12.2024 for Assessment Year 2011-12. 2. At the time of hearing, it is brought to our notice that the assessment was completed under section 144/147 of the Income-tax Act, 1961 (for short ‘the Act’) due to non-cooperation of the assessee. Further it was brought to our notice that assessee has raised several legal issues and also raised grounds on 2 merit. It is brought to our notice that ld. CIT (A) has not disposed off legal grounds. 3. After considering the submissions of both the counsels, we are inclined to remit this issue back to the file of ld. CIT (A) with a direction to dispose off the legal grounds raised by the assessee after giving adequate opportunity of being heard to the assessee. At the same time, we direct the assessee to cooperate with the lower authorities also. 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 26TH day of June, 2025 after the conclusion of the hearing. (SATBEER SINGH GODARA) ACCOUNTANT MEMBER