SUBHASHCHANDRA RADHAKISHAN CHECHANI,JALNA vs. ASSESSMENT UNIT NFAC, DELHI

This appeal at the instance of assessee pertaining to the Assessment Year 2012-13 is directed against the order dated 20.12.2024 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 the Assessment Order dated 16.03.2024 passed u/s.147 r.w.s 254 r.w.s 144B of the Act.

When the appeal was called for, none appeared on behalf of the assessee despite due service of notice of hearing. With the assistance of ld. Departmental Representative and on perusal of record, I find that the assessee has failed to furnish any evidence before ld.CIT(A) in support of grounds raised against the addition of Rs.10.00 lakh made by the Assessing Officer. Before me, assessee through an application under Rule 29 of the Income Tax Appellate Tribunal Rules, 1963 along with paper book running into 31 pages dated 16.05.2025 and another paper book running into 26 pages has made a request to admit the additional evidence and remit the issues to the file of ld.CIT(A) for necessary adjudication. Ld. Departmental Representative raised no objection if the issue is restored to the file of ld.CIT(A).

I have heard the ld. Departmental Representative and perused the record placed before me. I observe that the assessee is an individual and in the assessment framed u/s.147 r.w.s.254 r.w.s.144B of the Act for A.Y. 2012-13 addition of Rs.10.00 lakh is made in the hands of assessee. Assessee challenged the addition before ld.CIT(A) but failed to appear on the given dates of hearing. Assessee has also furnished an affidavit stating the reasons for non appearance before ld.CIT(A). Assessee has also filed application under Rule 29 of ITAT Rules, 1963 for admission of Additional Evidence along with filing copies of bank statement, details of TDS, Form No.26AS, Account Ledgers held with ICICI bank as well as Dhanlaxmi TMT Bars Pvt. Ltd. With the help of these additional evidences assessee has putforth a prima- facie case that the same deserves to be admitted as they go to the root cause of the addition made in the instant appeal. Ld. Departmental Representative is fair in not objecting to this request. I accordingly admit the additional evidences filed before this Tribunal and remit the issue raised on merits to the file of ld.CIT(A) for necessary adjudication. Needless to say that ld.CIT(A) shall afford reasonable opportunity to the assessee and pass a speaking order as contemplated u/s.250(6) of the Act. Ld.CIT(A) shall call for a remand report from the Jurisdictional Assessing Officer and after considering the submissions of the assessee then decide the issue in accordance with law. Assessee is directed to provide updated email id and contact detail to the department for receiving the notices from 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