DEEPAK COMMUNICATION,GANDHI NAGAR vs. ITO WARD 60(6), NEW DELHI

This appeal has been filed by the Assessee against the order dated 25.1.2024
passed by the NFAC, Delhi for the assessment year 2017-18. 2. At the outset, Ld. AR for the assessee submitted that AO has completed the assessment proceedings against the principle of natural justice by not giving reasonable opportunity to submit clarifications or documents and details required and passed the exparte order u/s. 144 of the Act and similarly, the Ld. CIT(A) has affirmed the action of the AO by not giving adequate findings on the merits of the case. Ld. DR relied upon the orders of the authorities below.
3. I have heard the rival contentions and perused the records. Upon careful consideration, I find there is a delay of two days in filing the appeal before the Tribunal. Keeping in view of the smallness of the delay of two days in filing the 2 | P a g e appeal before the Tribunal, we condone the delay in dispute and proceed further. I further find that in the instant case the AO has completed the assessment u/s. 144 of the Act and Ld. CIT(A) has affirmed the action of the AO by not deciding the same on merits. However, the Ld. AR has submitted that reasonable opportunity was not given by the AO to submit the clarifications and documents and details required. In view of the factual matrix and in the interest of justice, I remit back the issues in dispute to the file of the Ld. CIT(A) with the directions to pass a reasonable and speaking order on merits of the case, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the Ld.
CIT(A) during the proceedings.
4. In the result, the Assessee’s appeal is allowed for statistical purposes

Order pronounced in the Open Court on 17.02.2025. (MAHAVIR SINGH)

VICE PRESIDENT

SRBhatnagar