SACHIN MANOHAR DESHMUKH,MUMBAI vs. DCIT, CENTRAL CIRCLE 8(4), MUMBAI, MUMBAI

Ld. Counsel for the assessee, at the outset, submitted that the appeal of the assessee was dismissed by the Ld. CIT(A) on the ground that there was no compliance by the assessee on various dates. Ld. Counsel for the assessee, referring to pages 65 to 68 of the paper book, submitted that the assessee had furnished a letter before the Ld. CIT(A) stating that the assessee had not opted for Vivad Se Vishwas Scheme and had already submitted Paper Book-I containing pages 1 to 64, along with the letter of authority of the Ld. Counsel for the assessee. Ld. Counsel referring to the said letter submitted that the assessee had also requested that if any adverse inference was proposed to be drawn from the details submitted a further opportunity may be given to the assessee to explain and justify its contentions. Ld. Counsel for the assessee further referring to pages 66 to 68 of the paper book submitted that the assessee had also furnished the required details and submissions via Income Tax Portal, which were omitted to be considered by the Ld. CIT(A) while disposing of the appeal. Ld. Counsel referring to the order of the Ld. CIT(A) submitted that the Ld. CIT(A) while disposing of the appeal simply sustained the order of the Assessing Officer without considering the submissions of the assessee and the material placed before him in the form of paper book, and there is absolutely no reference to any document furnished by the assessee. Therefore, Ld. Counsel for the assessee submitted that the matter may be restored to the file of the Ld. CIT(A) for fresh adjudication.

On the other hand, Ld. DR had no objection in restoring the appeal to the file of the Ld. CIT(A) for fresh adjudication.

Considering the rival submissions and perusing the order of the Ld. CIT(A) and the material placed before us, we find merit in the submissions of the Ld. Counsel for the assessee. The assessee, as a matter of fact, furnished its submissions along with the paper book, both in physical form as well as via Income Tax Portal. The Ld. CIT(A) appears to have overlooked these documents while disposing of the appeal of the assessee and there is no reference to any such documents furnished by the assessee. Therefore, in the interest of justice, the appeal is restored to the file of the Ld. CIT(A) for fresh adjudication after providing adequate opportunity of hearing to the assessee.

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