KASHIF MOHD KHAN,DELHI vs. ITO,WARD-28(4), DELHI

These appeals have been filed by the Assessee against the respective orders passed by the NFAC, Delhi for the assessment years 2012-13 & 2017-18. 2. At the time of hearing, Ld. AR for the assessee has submitted that the assessee being an agriculturist and the assessment was completed exparte under section 144/147 of the Act and the appeal filed by the assssee was disposed of exparte due to death of the Chartered Accountant and the assessee only became aware of the Ld. CIT(A)’s order on 03.12.2024 after physical visit by the Department. Hence, he prayed that both the matters may be remitted back to the file of the Assessing officer for fresh consideration, after giving adequate opportunity of being heard. Ld. DR has no objection to this proposition.
3. I have heard both the parties and perused the records. Upon careful consideration, I find considerable cogency in the contention of the Ld. AR that both the lower authorities have passed their respective exparte orders in both the 2 | P a g e matters, hence, in view of the peculiar facts and circumstances of the case and in the interest of justice, I remit back the issues in dispute to the file of the Assessing
Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the AO during the proceedings in both the cases.
4. In the result, both the Assessee’s appeal are allowed for statistical purposes

Order pronounced in the Open Court on 15.04.2025. (MAHAVIR SINGH)

VICE PRESIDENT

SRBhatnagar