JANTA AUTOMOBILES,MODASA vs. THE ITO, WARD-1, MODASA

Assessee Represented: Shri M.K Patel, AR. Revenue Represented: Shri Ravindra, Sr.D.R. Date of hearing : 17.02.2025 Date of pronouncement : 18.02.2025 आदेश/ORDER PER : DR. BRR KUMAR, VICE PRESIDENT:

Delay Condoned This appeal is filed by the Assessee as against the appellate order dated 20.02.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2013-14. 2. The assessee has raised the following grounds of appeal:

(1) That on facts, in law, the learned National Faceless Appeal Centre (NFAC) has grievously erred in not providing sufficient and reasonable opportunity of hearing to the appellant and in deciding the appeal vide ex- parte order. (2) That on facts, in law, and on evidence on record, the learned National Faceless Appeal Centre (NFAC) has grievously erred in confirming the reopening of assessment u/s 147 of the Act. (3) That on facts, in law, and on evidence on record, the learned National Faceless Appeal Centre (NFAC) has grievously erred in confirming the disallowance of Rs.25,06,690/-made u/s 40(a) (ia) of the Act. (4) The appellant craves leave to add, alter, amend any ground of appeal.

3. At the outset, both the parties submitted that the appeal of the assessee has been dismissed owing to non-submission of reply by the assessee in spite of six opportunities given. The issue involved is deduction of tax u/s 195H on the sub-commission paid and subsequent disallowance u/s 40(a)(ia) of the Act. It was prayed by the Ld. AR that given an opportunity due compliance would be made before the Revenue Authorities. Since the primary adjudication by the Ld. CIT(A) has not been taken place, in the fitness of things, we remand the matter to the file of the Ld. CIT(A) for adjudication de-novo.