HEMANT VISHWAS MORE,KALYAN vs. ACIT CENTRAL CIRCLE-3, KALYAN

Assessee by : None Revenue by : Shri Hemanshu Joshi Date of Hearing 27.01.2025 Date of Pronouncement 28.01.2025 आदेश / O R D E R PER RENU JAUHRI [A.M.] :- This appeal is filed by the assessee against the order of the Learned Commissioner of Income-tax (Appeals), Pune-11/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”] dated 20.02.2024 passed u/s. 250 of the Income-tax Act, 1961 [hereinafter referred to as “Act”] for Assessment Year [A.Y.] 2017-18.

1. On facts and circumstances of the case and in law, the learned officer has failed to see that there is no intentional hiding of facts. 2.On facts and circumstances of the case and in law, the learned AO and CIT (A) has erred in ignoring material already before them. 3.On facts and circumstances of the case and in law, the learned AO and CIT (A) has erred in not offering opportunity.

A.Y. 2017-18 Hemant V. More 4. On facts and circumstances of the case and in law, the learned AO and CIT(A) has erred in passing order in hurry without application of mind. The order is void ab-initio and liable to be quashed.”

A.Y. 2017-18 Hemant V. More “4.......................................................... In our considered view, the assessee was totally non-co-operative before the Ld. CIT(A) and was unable to represent the matter in respect of any of the issues related to explanation of "sufficient cause" in the issue of the limitation and also the non-payment of admitted tax. The Ld.CIT(A) has not passed the order on merit. The Ld. AR placed due to medical emergency the assessee was unable to comply the notices of the Id. CIT(A) and prayed to remand the matter before the Ld. CIT(A). We find that the reasonable opportunity of the assessee was denied for redressal of the grievance. The Id. DR argued and had not made any objection about the prayer of the Id. AR. We are, therefore, of the opinion that interest of Justice would be sub-served if the impugned order is set aside and the matters are remitted to the file of the Id. CIT(A) for consideration thereof afresh. We direct Id. CIT(A) to accept the appeal by condoning the delay. But in case of non-payment of admitted tax, the assessee should get another opportunity of hearing before the Id. CIT(A) for explanation of correct fact. The Ld.CIT(A) is directed to act as per the Act and to pass a speaking order for disposing the appeal. We are not expressing our view on the merit of the case which will impair the appeal of the assessee. Needless to say, the assessee should get a reasonable opportunity of hearing in set aside appeal proceedings. On the other hand, the assessee should be diligent and co-operative in the appeal proceedings for quick disposal of the appeal.

5. Since the facts and circumstances in 2298 & 2299/Mum/2024 are identical to the above decision shall apply mutatis mutandis to 2298 & 2299/Mum/2024 also.” We, accordingly, deem it appropriate to restore this case also to the file of Ld. CIT(A) with directions to pass a fresh order after giving due opportunity to the assessee. The assessee is also directed to make necessary compliance before Ld. CIT(A).