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Facts
The Assessee filed an appeal against the order of the Ld. CIT(A). The Assessee was given multiple opportunities to present documents but failed to do so, leading the CIT(A) to dismiss the appeal.
Held
The Tribunal found that the primary adjudication of the grounds of appeal was not taken up by the Ld. CIT(A). Therefore, in the interest of justice, the matter was remanded back to the Ld. CIT(A) for de-novo assessment.
Key Issues
Whether the CIT(A) correctly dismissed the appeal without adjudicating on the grounds, and whether a de-novo assessment is warranted due to the Assessee's failure to submit documents.
Sections Cited
143(2), 144, 142(1), 69A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: DR.BRR KUMAR & Ms. SUCHITRA KAMBLE
O R D E R PER: DR. BRR KUMAR, VICE PRESIDENT:
The captioned appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre (NFAC), Delhi Ahmedabad, vide order dated 23.08.2024 for Assessment Year 2017-18. 2. The Assessee has taken the following grounds of appeal:- Asst.Year –2017-18 - 2–
1. The order passed by the Ld. CIT (A) is against law, equity & justice.
2. The Ld. CIT (A) has erred in law and on facts in upholding the validity of order passed by the L.d. AO though it is void & illegal as no notice u/s. 143(2) of the act was issued.
3. The Ld. CIT (A) has erred in law and on facts in upholding validity o1 of order passed by the Ld. AO U/S 144 of the Act as it is bad and illegal by not considering the filed return of income and response to notice U7S 142(1) of the Act provided by appellant.
4. The Ld. C(T(A) has erred in law and on facts in upholding addition made by the Ld. A.O. of Rs. 85,68,500/- as cash deposited.
5. The Ld.CIT(A) has erred in law and on facts in upholding addition made by the Ld. A.O. of Rs..3,00, 17,200/- u/s. 69A of the Act.
6. The appellant Craves liberty to add, amend, alter or modify all or any grounds of appeal before final appeal.
On going through the record, we find that Ld. CIT(A) has awarded five opportunities of hearing to the assessee. In pursuance to the same, the assessee failed to submit any substantial documents and repeatedly sought adjournments. Hence, the Ld.CIT(A) dismissed the appeal of the assessee. Since the primary adjudication of ground of appeal has not been taken by Ld. CIT(A), in the interest of justice, the matter is remanded back to the Ld.CIT(A) for conducting assessment de-novo. The assessee shall submit all the submission/documents and comply with the notices issued by the authorities without seeking any unnecessary adjournments. Asst.Year –2017-18 - 3–
In the result, the appeal of the assessee is allowed for statistical purposes.