A N FROZEN FOODS (P) LTD,GHAZIABAD vs. ITO,WARD-1(1), DELHI

The assessee has filed appeals against the order of the Learned Commissioner of Income Tax (Appeals), Delhi [“Ld. CIT(A)”, for short]/National Faceless Appeal Centre (NFAC) dated 22.12.2023 for the Assessment Year 2017-18.

On verification of the record, it is found that assessee has filed two appeals against the impugned order of ld. CIT (A) dated 22.12.2023. In this regard, ld. counsel for the assessee submitted that the appeal being ITA was filed manually inadvertently. Therefore, he requested that the appeal being may be allowed to withdraw and in this regard, a request letter dated 31.07.2024 was filed. In this view of the matter, the appeal being is dismissed as withdrawn.

On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilised several opportunities granted by ld. CIT (A).

Considered the rival submissions and material placed on record. We observe that the addition under section 69 of the Income-tax Act, 1961 (for short “the Act”) was sustained by the ld. CIT (A) and considering the addition sustained by the ld. CIT (A), in our considered view, assessee should be given one more opportunity of being heard on merit. Therefore, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to & 892/DEL/2024 make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.

In the result, is allowed for statistical purposes and is dismissed as withdrawn. Order pronounced in the open court on this 23rd day of August, 2024.