HARSHA DEVELOPERS,DAVANGARE vs. ACIT, CENTRAL CIRCLE-1(4), DAVANGARE

The assessee has raised the following grounds of appeal in ITA No.3073/Bang/2025 for the AY 2018-19:

In both these appeals, it was drawn to our notice by the ld. A.R. of the assessee that the ld. PCIT(A) dismissed these appeals of the assessee on the sole ground that the assessee never came forward with its explanation and supporting evidences despite being offered numerous opportunities

Before us, the ld. D.R. also fairly conceded that the assessee could not represent its case before the ld. PCIT-11, Bengaluru and he has no objection if the case is remitted back to the file of ld. PCIT(A)-11, Bengaluru for fresh consideration.

We have heard the rival submissions and perused the materials available on record. Undisputedly, the assessee could not represent its case before the ld. PCIT(A) and for this reason, the ld. PCIT(A) dismissed the appeal of the assessee on the ground that the assessee never came forward with its explanation and supporting evidences, despite being offered numerous opportunities. This being so, in the interest of justice, equity and fair play and as requested by the ld. A.R. of the assessee, we deem it fit and proper to remit the entire issues in dispute in both these appeals to the file of ld. PCIT(A)- 11, Bengaluru to decide afresh in accordance with law. Needless to say, a reasonable opportunity of being heard must be granted to the assessee. The assessee is also directed to produce all the relevant documents/information/evidences /accounts in support of its claim or as directed by the ld. PCIT(A). We make it clear that in case of further default, the assessee shall not be entitled for any leniency. It is ordered accordingly.

In the result, both these appeals filed by the assessee are partly allowed for statistical purposes.