TRINCAS AGENCIES COMMERCE PVT. LTD.,DADAR, MUMBAI, MAHARASHTRA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), KOLKATA, KOLKATA, WEST BENGAL

PER SANJAY AWASTHI, ACCOUNTANT MEMBER 1. The present appeal arises from the order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi vide order dated 06.06.2024. 1.1 In this case, the Ld. AO made an addition of Rs. 1,00,00,000/- u/s 69 of the Act on account of alleged unexplained investments made by the assessee. 1.2 Aggrieved with this action of Ld. AO, the assessee carried this matter

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in appeal where largely on account of non-representation, in spite of 4
opportunities given by the Ld. CIT(A), the matter was decided against the assessee.
1.3
Aggrieved with this action, the assessee has approached the ITAT with as many as 4 grounds of appeal. It is seen that the very first ground itself is challenging the action of the Ld. CIT(A) in disposing of the appeal against the assessee without affording him any proper opportunity of being heard.
2. Before us, the Ld. AR argued on the merits of the case and assailed the action of Ld. CIT(A) in not granting the adjournment for preparing a reply even when the matter was old and records had to be collected from various places.
2.1
The Ld. DR relied on the orders of authorities below.
3. We have carefully considered the arguments of Ld. AR and DR and have also gone through the records in the matter. We find that at the stage of Ld. CIT(A), the assessee could not make any presentation of facts. Thus, in the interests of substantive justice, we agree with the Ld. AR that the facts needed to be put together from old records and hence the assessee could not submit the evidences before the Ld. CIT(A) in time. Thus, we set aside the impugned order and remand this case back to the file of Ld CIT(A) for fresh adjudication. We may mention that in case the assessee wants to file fresh evidence before the CIT(A) then he must move a petition under Rule 46A of the IT Rules and thereafter the Ld. CIT(A) would do well to call for a remand report.
4. In the result, appeal filed by the assessee is allowed for statistical purposes.

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Order pronounced on 21.07.2025 (George Mathan) (Sanjay Awasthi)
Judicial Member Accountant Member
Dated: 21.07.2025
AK, Sr. P.S.

Copy of the order forwarded to:

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By order