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Facts
The assessee, a partnership firm engaged in real estate development, declared income of Rs. 6.11 crore for Assessment Year 2017-18. After scrutiny, additions amounting to Rs. 5.20 crore were made, leading to an assessed income of Rs. 11.31 crore. The assessee failed to furnish details and submissions to the learned CIT(A) during the appeal proceedings, prompting a request to remit the issues for fresh adjudication.
Held
The Tribunal, in the interest of justice, granted the assessee another opportunity by remitting all issues back to the learned CIT(A) for de novo adjudication. The learned CIT(A) was directed to provide a reasonable opportunity of hearing and pass a speaking order. The assessee was instructed to update contact details and avoid unnecessary adjournments.
Key Issues
Whether the assessee, having failed to furnish details before the learned CIT(A), should be granted another opportunity for de novo adjudication of the appeal issues by the CIT(A).
Sections Cited
250, 143(3), 250(6)
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Income Tax Appellate Tribunal, PUNE BENCHES “B”, PUNE
Before: DR.MANISH BORAD & SHRI VINAY BHAMORE
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 22.03.2025 of National Faceless Appeal Centre (NFAC), Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment Order dated 24.12.2019 passed u/s.143(3) of the Act.
At the outset, ld. Counsel for the assessee requested to remit all the issues raised in the instant appeal to the file of ld.CIT(A) as the assessee failed to furnish any details/ submissions/documentary evidence to substantiate the claims made in the grounds of appeal. Ld. Departmental Representative did not oppose to the request.
We have heard the rival contentions and perused the record placed before us. Assessee is a Partnership firm engaged in the business of Promoter, Builders and Developers. Income of Rs.6,11,66,910/- declared in the return for A.Y. 2017-18 furnished on 23.09.2017. Case selected for scrutiny under CASS followed by validly serving statutory notices. Assessment proceedings were concluded and additions amounting to Rs.5,20,25,745/- were made and income assessed at Rs.11,31,92,660/-. We further observe that assessee filed before ld.CIT(A) and in Form No.35 the e-mail mentioned in column 17 was suranaworld@rediffmail.com. On Page 1, old e-mail was mentioned namely girishkindre4@gmail.com. Ld.CIT(A) sent notice of hearing on both these e-mails and also sent to the third e-mail which as per ld. Counsel for the assessee is not related to the assessee nor was mentioned in Form No.35.
Under these given facts and circumstances, in the larger interest of justice and being fair to both the parties, we deem it proper to afford one more opportunity to the assessee and remit all the issues raised before us to the file of ld.CIT(A) for denovo adjudication. Needless to mention that ld.CIT(A) in the course of set-aside proceedings shall afford a reasonable opportunity of being heard to the respondent-assessee and pass a speaking order as contemplated u/s.250(6) of the Act in light of judgment of Hon’ble Bombay High Court in the case of PCIT (C) vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay). Assessee is directed to update email id and contact detail on ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the effective grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 14th day of August, 2025.