CANE DEVELOPMENT COUNCIL,MEERUT vs. ITO WARD -1(2), MEERUT

This appeal is preferred by the Assessee against the order dated 13.12.2022 of the National Faceless Appeal Centre, Delhi (hereinafter referred as Ld. NFAC Ld. ‘FAA’) in Appeal No.CIT(A), Meerut/10027/2019-20 arising out of the appeal before it against the intimation dated 14.03.2015 u/s 143(1) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’), by ACIT, CPC, Bengaluru (hereinafter referred to as the CPC).

Heard and perused the record. The ld. AR has pointed out that there is only a technical mistake on the part of the assessee as instead of filing the return in ITR-5, the assessee had filed the return of income in ITR-7 and the judgement of the Calcutta Bench of the Tribunal in the case of Young Mens Welfare Society vs. ADIT (CPC), & 614/Kol/2022, order dated 01.05.2023 is relied to submit that this is merely a procedural lapse.

However, we find that the ld.CIT(A) has not entered on the merits of the issue at all and, on the basis of the fact that the assessee was served notices on several occasions and the assessee has not responded, dismissed the appeal.

Thus, we are inclined to allow the appeal of the assessee for statistical purposes by restoring the issue on merits to the files of the NFAC for deciding the appeal of the assessee on merits as well as question of law and after giving due opportunity of hearing and considering the relevant citation and law as relied.