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Income Tax Appellate Tribunal, MUMBAI BENCHES “SMC”, MUMBAI
Before: SHRI OM PRAKASH KANT & SHRI AMARJIT SINGH
O R D E R
PER OM PRAKASH KANT, AM
This appeal has been preferred by the assessee against the order dated 01.04.2021 passed by the National Faceless Appeal Centre (NFAC), Delhi (the Ld. First Appellate Authority), raising following grounds: “
1. The Ld.CIT(A) erred in confirming addition of Rs. 7,53,000/- made in the assessment order by addition of disallowance expenditure u/s 14A as there is no expenses for earning exempt income during the year, without appreciating complete facts and circumstances of the case.
2. The Ld. CIT(A) erred in passing an exparte order without giving sufficient opportunity to present the case. As the 2 Assessment Year: 2013-14 principle of natural justice are grossly violated, order passed confirming the additions made, may be quashed.”
At the outset, we may like to mention that despite notifying, neither anyone appeared on behalf of the assessee for representing in hearing nor any application seeking adjournment was filed. In the circumstance, the appeal was heard ex-parte qua the assessee after hearing arguments of the Ld. Departmental Representative.
We have heard submissions of the Ld. Departmental Representative. We find that this appeal has been heard by the ‘National Faceless Centre’ without providing an opportunity of being heard to the assessee. On perusal of the impugned order, we find no mention of any opportunity even for filing of written submission has been allowed to the assessee. In the circumstances, the impugned order being in violation of principle of natural justice, we feel it appropriate to set aside the impugned order and restore the matter back to the file of the Ld. First Appellate Authority having jurisdiction over the case for deciding afresh after providing adequate opportunity of being heard to the assessee. 4. In the result, the Ground No. 2 of the appeal of the assessee is allowed for statistical purposes. Other grounds are not required to be adjudicated adjudicated, as the appeal has been restored back to the Ld. First Appellate Authority. 5. In the result, the appeal of the assessee is allowed for statistical purposes.
3 Assessment Year: 2013-14