RUDIS DEVELOPERS,KHARGHAR vs. ITO, RANGE CODE-81, WARD-1 , PANVEL

The captioned appeal at the instance of assessee pertaining to A.Y. 2019-20 is directed against the order dated 06.01.2025 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 11.12.2023 passed u/s.147 r.w.s144B of the Act.

We have heard the rival contentions and perused the record placed before us. It remains an undisputed fact that the impugned order is ex-parte and assessee failed to furnish any written submissions/supporting documents in respect of its grounds of appeal and both sides agreed that matter needs to be restored to the file of ld.CIT(A) for necessary adjudication of all the issues raised.

We observe that assessee is a Partnership firm and assessment for A.Y. 2019-20 completed on 11.12.2023 u/s.147 r.w.s144B of the Act and additions of Rs.39,88,247/- made to the returned income of the assessee. In response to notice u/s.148, ld. Assessing Officer added Rs.24,40,280/-and income assessed at Rs.64,28,527/-. Assessee challenged the additions made by ld. Assessing Officer before ld.CIT(A) and also raised legal grounds challenging the validity of notice u/s.148 of the Act as well as re-assessment proceedings. However, when ld.CIT(A) issued notices of hearing fixing the date on 18.12.2024, 24.12.2024 and 03.01.2025, assessee neither filed any adjournment nor filed any details/written submissions resulting into the dismissal of appeal. However, considering the prayer made by ld. Counsel for the assessee and there being no adjudication ld. Departmental Representative for remitting all the issues raised to the file of ld.CIT(A), we deem it appropriate to remit all the issues raised 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 assessee. Assessee is at liberty to adduce all the required submissions/evidences before ld.CIT(A) to substantiate its case. 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.