SHRI SANGRAM AJIT KIRLOSKAR,PUNE vs. ITO, WARD 2(1), PUNE, PUNE

The captioned appeal at the instance of assessee pertaining to A.Y. 2013-14 is directed against the order dated 31.01.2025 passed by National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’) arising out of the Assessment order dated 21.03.2022 passed u/s.147 of the Act.

With the able assistance of both the sides records have been perused and we notice that inspite of the assessee been given multiple opportunities, no details were furnished and no written submissions were filed before the First Appellate Authority. Before us, Ld. Counsel for the assessee has prayed for remitting the issues to the lower authorities for Sangram Ajit Kirloskar afresh adjudication to which ld. Departmental Representative did not oppose.

We have heard the rival contentions and perused the record placed before us. We notice that the assessee did not file any return of income for A.Y. 2013-14. Based on the information regarding the rental income of Rs.62,60,256/- and that the assessee having not filed return of income, notice u/s.148 of the Act was issued for carrying out the re- assessment proceedings. During the course of proceedings, certain details were filed but they did not find favour of the ld. AO and income of Rs.62,60,256/- was added in the hands of assessee. Though the assessee challenged the addition before but failed to file any written submissions/documents. Ld.CIT(A) dismissed the appeal for non-prosecution without discussing anything on merits of the issues. We further observe that ld.CIT(A) has not passed a speaking order as contemplated u/s.250(6) of the Act. Hon’ble Bombay High Court in the case in the case of PCIT (C) vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bombay) has held that ld.CIT(A)/NFAC is obliged to dispose of the appeal on merits even in an exparte order.

Under the given facts and circumstances, considering the prayer of the Ld. Counsel for the assessee as well as no objection raised by the ld. Departmental Representative, in the interest of justice and being fair to both the parties, we deem it proper to restore all the issues raised before us, to the file of ld.CIT(A) for denovo adjudication for which reasonable opportunity of hearing shall be afforded to the assessee. Assessee is directed to provide latest email id and contact detail to the department for receiving the notices from Sangram Ajit Kirloskar ITBA portal. Assessee is also directed to remain vigilant and not to take unnecessary adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the grounds of appeal raised by the assessee are allowed for statistical purposes.

In the result, appeal of the assessee is allowed for statistical purposes.