NIKITABEN CHIRAGKUMAR MISTRY,MEHSANA vs. THE ITO, WARD-2 NOW WARD-1, MEHSANA

Date of hearing : 26.02.2025 Date of pronouncement : 28.02.2025 आदेश/ORDER Delay Condoned This appeal is filed by the Assessee as against the appellate order dated 27.08.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2012-13.

1. On the facts and circumstances of the case and in law, the Order so passed by the Ld. CIT(A) NFAC is bad in law, illegal, besides being in violation of the principle of natural justices & equity, as having been passed without affording any fresh opportunity of being heard by issuance of notice of hearing as mandated under sub-section (1) of section 250 of the I.T. Act, 1961 ('Act' in short).

2. On the facts and circumstances of the case and in law, the Ld. CIT(A) NFAC has grossly erred in not adjudicating and deciding ground no.1 challenging the legality and validity of re-assessment proceedings u/s.147 of the Act; as such liable to be quashed and set aside.

4. The Ld.CIT(A) has further erred in confirming an addition of rs.3,82,000/- on account of alleged cash deposit in a bank so made by the A.O may kindly be deleted.

3. At the outset, the Ld. Counsel for the assessee submitted that assessee has not received any communication/notice u/s.250 of the Act and the Ld.CIT(A), has dismissed the appeal of assessee, agreeing with the view of the Assessing Officer and without considering the material available on record. The Ld. Counsel for the assessee prayed that, given an opportunity, all the details/clarification/explanation would be provided to the revenue authorities. Hence, in the interest of justice, the matter is remanded back to the Ld.CIT(A) for adjudication de-novo. The assessee shall comply with the notices issued by the authorities without seeking any unnecessary adjournments.