ANUSHREE GIRI KARAN,MIDNAPORE vs. ACIT, CIR. -27(2), HALDIA

Per contra, the ld. D/R opposed the request of the ld. Counsel for the assessee stating that number of opportunities were given to the assessee and the assessee should have filed the submissions on the e-portal.

We have heard rival contentions and perused the record placed before us. We note that the assessee is an individual and return of income was filed Assessment Year: 2017-18 The India Industrial Mission on 14/10/2017 declaring total income of Rs.24,15,790/-. After the case being selected for scrutiny through CASS, statutory notices were duly served and after considering the submissions of the assessee, various additions were made and income assessed at Rs.81,53,730/-. An income of Rs.26,59,335/- was also held to be taxable u/s 115BBE of the Act. The assessee carried the matter in appeal before the ld. CIT(A). On perusal of the impugned order, we notice that the assessee’s appeal was migrated to the NFAC and various notices were issued during the period 30/12/2020 to 01/03/2022. It is well evident fact that the Country was passing through Covid pandemic during the most of the period in the years 2020 & 2021. This fact cannot be denied that the assessee may have faced some problem in complying with the notices issued by the ld. CIT(A) due to this reason. In the impugned order, the ld. CIT(A) has specifically observed that no submissions have been filed by the assessee. Under these facts and circumstances of the case, in the context of justice and being fair to both the parties, we deem it proper to set aside all the issues raised in the instant appeal to the file of the ld. CIT(A) for fresh adjudication after providing reasonable opportunity to the assessee to file necessary documents and written submissions in support of the grounds raised before us. Needles to mention that the assessee should remain compliant and should not take adjournments unless otherwise for reasonable cause.

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

""यथ" / The Respondent 3. संबंिधत आयकर आयु" / Concerned Pr. CIT 4. आयकर आयु" अपील / The CIT(A)- ( ) 5. िवभागीय "ितिनिध अिधकरण अपीलीय आयकर कोलकाता/DR,ITAT, Kolkata, , , 6. गाड" फाईल /Guard file.