DEEPA SINGH,BHOPAL vs. INCOME TAX OFFICER ITR5(2), BHOPAL

Feeling aggrieved by order of first-appeal dated 05.11.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 30.11.2019 passed by learned ITO-5(2), Bhopal [“AO”] u/s 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

Ld. AR for assessee has filed a Written-Synopsis making a request for admission of evidences and restoration of present matter to the file of CIT(A).

Ld. DR for revenue agreed to the submissions and prayer of Ld. AR with a small modification. He suggested that the AO has passed assessment-order u/s 144 and the assessee has filed additional evidences which need examination by AO, therefore it would be better to restore this case to the file of AO instead of CIT(A). Ld. AR agreed to the suggestion made by Ld. DR.

Considering above submissions of parties and having regard to the principle of natural justice, we remand this matter back to the file of AO for adjudication afresh, at the risk and responsibility of assessee. The AO shall give necessary opportunity of hearing to assessee and pass an appropriate order uninfluenced by his earlier order. The assessee is also directed to Page 8 of 9 - AY 2017-18 remain vigilant and ensure participation in the hearings as may be fixed by AO and do not seek unnecessary adjournments failing which the AO shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly.

Resultantly, this appeal is allowed for statistical purpose.