SHAGUN INFRA ESTATE PRIVATE LIMITED,SURAT vs. ITO, WARD 2(1)(2), SURAT

आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by the order of first-appeal dated 17.02.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 27.09.2019 passed by learned ITO-Ward 2(1)(2), Surat [“Ld. AO”] u/s 144 r.w.s. 147 of Income- tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2014-15, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

(i) The assessee-company filed its original return of income for AY 2014- 15 u/s 139 declaring a total income of Rs. Nil. The return so filed was subjected to scrutiny-assessment and the AO completed assessment u/s 143(3) vide order dated 29.07.2016 accepting the returned income.

(ii) Subsequently, the case was re-opened u/s 147 and the AO, vide notice dated 30.03.2019 u/s 148, required assessee to re-file return which the assessee did not file. However, the assessee made compliances to the notices issued thereafter by AO u/s 142(1) which is acknowledged by AO on Page 3 of assessment-order in following words:

“Since the assessee give the same submission given during the assessment proceedings on this issue …” However, the AO completed assessment after making an addition of escaped income of Rs. 42,01,200/- u/s 56(2)(viib).

(iii) Aggrieved, the assessee carried matter in first-appeal. The Ld. CIT(A) dismissed assessee’s appeal making a note of non-representation by assessee and approved AO’s order.

(iv) Now, the assessee has come in next appeal before us.

“[5] The Ld. CIT-Appeal at NFAC, has not provided reasonable opportunity to present the case in detail. The said CIT-Appeals was initially made under non- faceless scheme of Appeals, and then in November-2022, the said case was transferred to NFAC and enablement of communication intimation was first received on 04/11/2022, after that no notice of hearing u/s. 250 was issued till Jan-2025, and first hearing notice u/s 250 was issued on 09/01/2025 with a response due date of 15/01/2025. The said notice was left unnoticed, due to AR was not available in the city. And order u/s. 250 was issued on 17/02/2025, without providing a reasonable opportunity of being heard, which is against the principle of natural justice and equity.” 4. During hearing, the Ld. AR emphasized the above submission orally and contended that Ld. CIT(A) has not given adequate opportunities to assessee while conducting the proceedings of first-appeal. Ld. AR prayed that the impugned order of first-appeal passed by Ld. CIT(A), therefore, deserves to be aside. He submitted that the assessee is in his possession, all relevant details and documents and ready to make an effective representation before Ld. CIT(A). He prayed that in the interest of justice, one more opportunity be given to assessee by way of restoring this matter at the level of Ld. CIT(A). He acknowledged that the assessee shall definitely make a proper and effective representation before Ld. CIT(A).

Order pronounced in open court on 25/06/2026

Sd/- Sd/- (SUCHITRA KAMBLE) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat True Copy दिन ांक /Dated : 25/06/2026 Rajesh/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order

UE COPYAssistant Registrar Income Tax Appellate Tribunal Surat Bench, Surat

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