ROHAN AJAY AGARWAL,MUMBAI vs. ITO - NATIONAL E-ASSESSMENT CENTRE, DELHI
IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH
MUMBAI
BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER
&
MS. PADMAVATHY S, ACCOUNTANT MEMBER
Rohan Ajay Agarwal
Flat No.A/4301, Imperial
Heights,
Best
Nagar,
Oshiwara
Bus
Depot,
Mumbai – 400 104
Vs. Income
Tax
Officer-
National E-Assessment
Centre, Delhi
PAN/GIR No.AKQPA8313G
(Appellant)
..
(Respondent)
Assessee by Shri Shobhet Mishra
Revenue by Shri R.R. Makwana, Addl.CIT
Date of Hearing
18/02/2025
Date of Pronouncement
24/02/2025
आदेश / O R D E R
PER AMIT SHUKLA (J.M):
The aforesaid appeal has been filed by the assessee against order dated 27/06/2024 passed by NFAC, Delhi for the quantum of assessment passed u/s.143(3) for the A.Y.2018-19. 2. One of the main grounds raised before us is that ld.
CIT(A) had erred in passing exparte order and confirming the additions made by the ld. AO without deciding the appeal on merits. It has been stated that the last date fixed for hearing
Rohan Ajay Agarwal
2
i.e. 18/06/2024 and on this date, Assessee had filed an adjournment application wherein, assessee had sought for 15
days time to submit the documents however, same has not been considered and ld. CIT(A) has dismissed the appeal.
From the perusal of the impugned order it is seen that on six occasions the appeal was fixed and first four notices were sent in the year 2022 and thereafter, with a gap of two years another two notices were sent which assessee had responded and sought for adjournment application. It has been stated that on 18/06/2024 assessee filed another adjournment application as he wanted time to collect the document and submit it before the ld. CIT (A). Since ld. CIT(A) has not decided the issue on merits therefore, in the interest of justice, matter is restored back to the file of the ld. CIT(A) to decide the issue afresh which has been raised before us in the grounds of appeal after giving due opportunity of hearing to the assessee and assessee is also directed to co-operate and respond to the notices and substantiate his case.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 24th February, 2025. (PADMAVATHY S) (AMIT SHUKLA)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Mumbai; Dated 24/02/2025
KARUNA, sr.ps
Rohan Ajay Agarwal
Copy of the Order forwarded to :
BY ORDER,
(Asstt.