JAI PRAKASH KATARIA,GURGAON vs. ITO, WARD-2(2), GURGAON
Before: SHRI YOGESH KUMAR U.S. & SHRI NAVEEN CHANDRAJai Praksh Kataria House No. 8, Village-Biswa, Sector-12A, Gurgaon, Haryana PAN: AXCPK4356N Vs. ITO Ward-2(2) Gurgaon, Haryana
PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Assessee against the order of the Ld. CIT(A)/ National Faceless Appeal Centre [‘NFAC’ for short] dated
24/08/2022 pertaining to Assessment Year 2012-13. 2. There is a delay of three days in filing the present appeal. For the reason stated in the application for condonation of delay of three days in filing the present appeal is condoned.
Brief facts of the case are that, an ex-parte assessment order came to be passed on 05/12/2019 by the Assessing Officer which has been called in question before the Ld. CIT (A). The Ld. CIT (A) vide order dated
2
24/08/2022, dismissed the appeal filed by the Assessee. The order of the Ld. CIT(A) dated 24/08/2022 is called in question before us.
We have heard both the parties and perused the material available on record. Considering the fact that both the assessment order and the order of the Ld. CIT(A) being passed ex-parte, with an intention to render substantial justice, we deem it fit to restore the issue involved in the appeal to the file of the A.O. According, the issue involved in the present Appeal is remanded to the file of the A.O. with a direction to frame de-novo assessment in accordance with law after providing opportunity of being heard to the Assessee.
Since we have remanded the matter to the file of the A.O. for de- novo adjudication, we refrain from making any comment on the merits of the case. Accordingly, the Appeal of the assessee is partly allowed for statistical purpose. Order pronounced in the open court on 09th April, 2025 (NAVEEN CHANDRA) JUDICIAL MEMBER Date:- 09 .04.2025 R.N, Sr.P.S*
3
Jai Prakash Kataria Vs. ITO