NILESH AMARCHAND MEHTA,NAGPUR vs. ACIT - CIRCLE - 5, NAGPUR

On hearing both the sides, we find that assessee has raised one of the grounds that he was unable to represent his case before the Ld. Tax Authorities below. On perusal of the impugned order of NFAC, we find that the appeal has been dismissed by following the decision of Hon'ble Supreme Court in the case of CIT vs. B.N Bhattacharjee & Another (118 ITR 461) without entering the merits of the case at all. Learned counsel has apprised that notices were not received on the address provided in Form No. 35 and in this context, we find that assessee had appeared and filed written submissions requesting for adjournment. Subsequently also, filed written submissions on 27.05.2025 as appears in para 3.5 of the impugned order. Still, without entering into merits and applying the ratio laid down in B.N Bhattacharjee & Another’s case (supra) appeal was dismissed by the Ld. CIT(A), the same is, in our opinion, not sustainable in law.

In the light of the aforesaid circumstances, the appeal of the assessee is allowed for statistical purposes. The matter is restored to the file of Ld. CIT(A) for de novo adjudication on merits as well as on legal issues, after granting the assessee an adequate opportunity of being heard. Thus, corresponding ground of appeal raised by the assessee is allowed for statistical purposes.

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