KAMLESHBHAI VITTHALBHAI DHORAJIYA,AHMEDABAD vs. THE ITO, WARD-3(3)(2), AHMEDABAD

The present appeal has been filed by the Assessee against the order passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)’] dated 03.10.2024 arising out of the assessment order passed u/s.147 r.w.s 144 of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2016-17.

The assessee in this appeal is aggrieved by the action of the Ld. CIT(A) in confirming the addition of Rs. 1.92 crores made by the Assessing Officer u/s. 69A of the Income Tax Act, alleging that the assessee had received on money/cash amount over and above the sale consideration relating to sale of the land.

At the outset, the ld. counsel for the assessee has invited our attention to the impugned ex-parte order of the CIT(E). He has submitted that the matter had been fixed by CIT(A) on 22nd July, 2024 and on 13th Sep, 2024. However, due to circumstances beyond control of the assessee, the assessee could not file the required details to present his case before the CIT(A). The ld. counsel has submitted that assessee has fair case on merits and that he may be given an opportunity to present his case before the CIT(A).

The ld. Departmental Representative, however, has submitted that in this the assessee had failed to file any submission and therefore the ld. CIT(A) was justified in passing the impugned order.

After considering the rival submissions, we are of the view that interests of justice will be taken care of, if an opportunity is given to the assessee to present his case before CIT(A). In view of this, the impugned order of the ld. CIT(A) is set aside and the matter is restored to the file of CIT(A) with a direction to decide the matter afresh after giving due opportunity of hearing to the assessee.

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