VASUDEVA NARASIMAIAH,BANGALORE vs. INCOME TAX OFFICER, WARD-1(2)(1), BANGALORE

Per Prakash Chand Yadav, Judicial Member

The present appeal of the assessee is arising out of the order of the ld. CIT(Appeals), National Faceless Appeal Centre, Delhi (NFAC) dated
04.12.2024
having
DIN
ITBA/NFAC/S/250/2024-25/
1070879644(1) and relates to assessment year 2017-18. 2. The assessee has raised 8 grounds of appeal, however, at the time of hearing the ld. counsel for the assessee appearing virtually has contended that the ld. CIT(Appeals) has not granted meaningful opportunity to the assessee for presenting his case and hence in the Page 2 of 3

interest of justice, the matter may be restored to the file of the ld.
CIT(Appeals).
3. The ld. DR appearing for the revenue relied on the orders of authorities below.
4. We have heard the rival contentions and perused the material available on record. In para 3 of the impugned order the ld.
CIT(Appeals) has mentioned about the issuance of 3 notices to the assessee, however, it is not revealed as to whether any notice of hearing was actually served upon the assessee. It is also settled position of law that the ld. CIT(Appeals) has no power to decide the appeal without dealing with the merits of the case as held by the Hon’ble Bombay High Court in the case of Prem Kumar Arujan Das
279 CTR 614(Bom). Therefore, we are of the view that the matter requires fresh consideration at the end of the CIT(Appeals) and hence we restore the present matter to the file of the ld. CIT(Appeals) for examining it afresh. Needless to mention that the ld. CIT(Appeals) would grant meaningful opportunity to the assessee before passing any order.
5. In the result, the appeal of the assessee is allowed for statistical purposes.
Pronounced in the open court on this 28th day of March, 2025. ( WASEEM AHMED )
JUDICIAL MEMBER
Bangalore,
Dated, the 28th March, 2025. /Desai S Murthy /
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