BASANT SATHEESH,ANGAMALY vs. INCOME TAX OFFICER, WARD 1, ALUVA

Brief facts of the case are that the assessee filed his return of the income for the assessment year 2022-23 and the return was processed u/s 143(1) and subsequently selected for scrutiny through CASS and notice u/s 143(2) was issued to the assessee. The assessee failed to response properly to the said notices hence, the Assessing Officer completed the assessment u/s 144 r.w.s. 144B by making certain additions in the hands of the assessee.

Dissatisfied with the above order,the assessee preferred an appeal before the ld. CIT(A) against the assessment order. The ld. CIT(A)

Aggrieved by the said order, the assessee filed the present appeal before this Tribunal raising various grounds. However, the primary contention of the ld. AR is that the assessee has filed substantial documents before the ld. CIT(A) but the ld. CIT(A) did not consider the documents but simplyupheld the order of the Assessing Officer.

The ld. DR supported the decisions rendered by the authorities below.

We, after hearing of the both the parties and perusing the materials available on record, find that the order of the ld. CIT(A) was passed simply by upholding the order of the Assessing Officer without addressing the merit of the case. Therefore, in the interests of justice and fair play, we deem it fit to remand the whole issue back to the file of the ld. CIT(A) with a direction to re-examine the issues on merits after providing reasonable opportunity of being heard to the assessee for submitting relevant details or documents to substantiate the claim of the assessee. We also emphasise that the assessee must fully cooperate by responding all notices and due compliance will made during the remand proceedings.

In terms of the above, the appeal of the assessee is allowed for statistical purposes.