RAJESH VASANT CHANGBHALE,BARSHI vs. INCOME TAX OFFICER, WRD-14(3), PUNE, PUNE

The captioned appeals at the instance of assessee pertaining to Assessment Years 2016-17 and 2017-18 are directed against the separate orders dated 27.08.2024 passed by National Faceless Appeal Centre, Delhi which inturn are arising out of the respective Assessment Orders passed u/s.147 r.w.s.144 r.w.s.144B of the Income-tax Act, 1961 (in short ‘the Act’).

At the outset, Ld. Counsel for the assessee submitted that both the impugned orders are exparte and assessee failed to file necessary details. He therefore prayed for providing one more opportunity to go before ld.CIT(A) and also to provide an opportunity to file additional evidences in support of the grounds raised on merits of the case for A.Yrs. 2016-17 and 2017-18. Ld. Departmental Representative was fair enough in not opposing this request.

We have heard the rival submissions and perused the record placed before us. Considering the prayer of the assessee and also considering the facts and circumstances of the case, we notice that the impugned orders are exparte and ld.CIT(A) has not dealt on merits of the case. We therefore set aside both the orders and given an opportunity to the assessee to file evidences and direct the ld.CIT(A) to adjudicate the issues on merit after affording reasonable opportunity of hearing and also call for remand report for the additional evidences if filed by the assessee and then decide in accordance with law. Effective grounds of appeal raised by the assessee in both the appeals under consideration are allowed for statistical purposes.