SRI. BENAGANA BOREGOWDA L/R BY SRI. B SRIKANTAPPA ,MYSORE vs. INCOME TAX OFFICER, WARD-4, MYSORE

PER KESHAV DUBEY, JUDICIAL MEMBER:

Sri Benagana Boregowda, Mysore Page 3 of 4 3. On going through the order of ld. CIT(A)/NFAC, we take note of the fact that the ld. CIT(A)/NFAC had observed that the assessee had not filed any written submission, despite being given four opportunities. Further, as the assessee failed to make any compliance, the ld. CIT(A)/NFAC held that the appeal cannot be decided merely based on grounds of appeals and statement of facts, as no corroborative evidence of any kind has been submitted by the assessee, and accordingly dismissed the appeal of the assessee. Before us, the ld. A.R. of the assessee vehemently submitted that the affirmation /observation of the ld. CIT(A)/NFAC is not correct as the assessee during the course of appellate proceedings submitted the detailed documents/records in support of his claim on 11.1.2021 itself (placed at page 5 of the paper book).

3.1. The assessee accordingly prayed that the case may be remitted back to the file of the ld. CIT(A)/NFAC for reconsideration of the details submitted and to decide afresh in accordance with law to which the ld. D.R. has no objection whatsoever. This being so, in the interest of justice and fair play and as requested by ld. A.R. of the assessee, we deem it fit and proper to remit the entire issue in dispute to the file of the ld. CIT(A)/NFAC to decide afresh in accordance with law after giving a reasonable opportunity of being heard to the assessee. It is ordered accordingly.