HEMA RAJENDRA SAOLT,MUMBAI vs. COMMISSIONER OF INCOME TAX APPEALS, NFAC

At very outset, Ld. Ld.AR submitted that the detailed submissions and supporting documents submitted in the 2 ITA 6865/Mum/2024 HemaRajendraSalot form of paper book to substantiate the genuineness of the transactions has not been considered by Ld. CIT(A) and moreover the assessee had also sought opportunity of being heard through video conferencing in this regard specific request was also made to Ld. CIT(A). It was submitted that revenue authorities ignored the request of the assessee and had not provided sufficient opportunity of being heard to the assessee and had not considered the documents at all.

On the other hand Ld. DR relied upon the orders passed by the revenue authorities.

We have heard the counsels for both the parties, perused the material placed on record and also the orders passed by the revenue authorities. From the records, we noticed that assessee has raised specific plea of non granting of opportunity of being heard and even Ld. CIT(A) has fail to considered the submissions and paper book filed by the assessee to substantiate the genuineness of the transactions.

Be that as it may, without going into merits of the claim raised by the parties and considering the specific request of the assessee for providing one more opportunity to substantiate the genuineness of the transactions before the revenue authorities and while taking into consideration the principles of natural justice we restore the matter back to the 3 ITA 6865/Mum/2024 HemaRajendraSalot file of Ld. CIT(A) with a direction to provide one more opportunity of hearing to the assessee to substantiate the grounds raised by him and therefore to decide the same on merits. The assessee shall not seek any adjournment on frivolous grounds and shall remain cooperative during the course of proceedings.

Before parting, we make it clear that our decision to restore the matter back to the file of the Ld. CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the Ld. CIT(A) independently in accordance with law.