RAJU LAXMAN JADHAV,NAVI MUMBAI vs. NFAC DELHI, DELHI

Thus the id authorities should have called for the full bank abstracts of both withdrawals and deposits thus erred in considering only one side of the bank statements.

The Id CIT (Appeals) at NFAC erred in rejecting the contention of your appellant that the credits Constituted the collections from transport and ignored the expenditure

The Id CIT (Appeals) erred in serving the order u/s 250 thru the portal

The Id CIT (Appeals) at the NFAC erred in holding the entire deposits u/s 68 without considering the withdrawals out of which these deposits were made.

In view of the foregoing the order of the Id. CIT (Appeals) at NFAC be set aside.

There is a delay of 437 days in filing of instant appeal. Application alongwith affidavit has been filed. Both sides heard. Considering the reasons and in the larger interest of justice delay is condoned and appeal is admitted for adjudication.

At the outset Ld. Counsel for the assessee referring to ground No. A(1) submitted that the assessee did not receive notice of hearing of Ld. CIT(A) and therefore could not plead on merits of the case. Prayer made to restore the issue back to the file of the Ld. CIT(A).

Ld. DR did not oppose the request made by Ld. AR.

We have heard rival contentions and perused the record placed before us. Ld. AR has not made any arguments on the merits of the case and has only prayed for providing one more opportunity to plead its case on merit before Ld. CIT(A). We have gone through the impugned order and notice that assessee failed to file any reply online on the various dates of hearing given by Ld. CIT(A). Considering the contentions made by Ld. AR we notice that the assessee has not taken notice of the e- mail received from NFAC. Since new procedures of faceless assessments and faceless appeals have been introduced some assessees are not well versed with the new technological advancements. We therefore taking liberal approach and also in the larger interest of justice deem fit to restore the issue raised on merits to the file of Ld. CIT(A) for necessary adjudication and 3 for deciding the issue in accordance with law and pass a speaking order. Assessee is directed to remain vigilant and not to take unnecessary adjournment. Effective grounds of appeal raised on merits by the assessee are allowed for statistical purposes.

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