AFZALGARH MAHAVIDYALAYA,AFZALGARH vs. ITO - 3(5), DHAMPUR

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 11.01.2024, for Assessment Year 2017-18.

Shri Deepak Joshi, appearing on behalf of assessee submitted at the outset that this appeal is against an ex-parte of the CIT(A). He submitted that since the assessee was not properly represented before the CIT(A). This appeal may be restored to the CIT(A) for fresh adjudication. 3. Shri Kanv Bali, representing the department submitted that the assessee was given multiple opportunities by the CIT(A), but the assessee failed to respond to the notices. The assessee either filed adjournment petition or failed to respond to notices issued by the CIT(A). Hence, it cannot be said that the assessee was not given fair opportunity before the CIT(A). Thus, he prayed for upholding the order of CIT(A). He made an alternate prayer that if at all the issue is to be restored, the same may be restored to Assessing Officer (AO), as the assessee failed to provide relevant documents/information to the AO during assessment proceedings. 4. We have heard the submissions made by rival sides. A perusal of the impugned order shows that the CIT(A) has dismissed the appeal of assessee in ex- parte proceedings upholding the additions made in assessment order. The CIT(A) had issued seven notices to the assessee. The assessee either failed to respond to said notice or sought adjournment. We further observe that the assessee has failed to provide relevant information as sought by the AO. 4.1 Taking into consideration entire facts of the case as emanating from the orders of the authorities below, without commenting on merits we deem it appropriate to restore these issues back to the file of AO for denovo adjudication after providing reasonable opportunity of making submissions to the assessee, in accordance with law.