M/S NIMBESHWAR MAHADEV BUILT HOMES,RAIGAD vs. THE NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

The assessee in this appeal is aggrieved by certain additions confirmed in the first appeal.

The factual matrix of the case is that the assessee did not file return of income. The assessment was completed at total income of Rs.42,31,830 after making additions on account of cash credit, undisclosed interest income, etc. The assessee preferred first appeal before the ld. CIT(A). Though certain opportunities were given by the NFAC, but the assessee remained quiet and did not respond. Accordingly, the NFAC dismissed the appeal.

I have heard the rival contentions and perused the record. It is seen from the impugned order that the NFAC passed the order ex parte in the absence of the assessee. The ld. AR submitted that the assessee was prevented by sufficient cause from putting in appearance during the first appellate proceedings and requested for a fresh opportunity of hearing. In view of the above factual background prevailing in the extant case, I am of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the NFAC with a direction to pass order afresh as per law after allowing a reasonable opportunity of hearing to the assessee. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of its point of view in the fresh assessment. I order accordingly.

In the result, appeal is allowed for statistical purposes. Order pronounced in the Open Court on 09th December, 2022.