TRISHALA DEVELOPERS,MUMBAI vs. INCOME TAX OFFICER 1(4), KALYAN

The present appeal by theassessee is preferred against the orderdated 20/02/2024, passed by the NFAC, Delhi, [hereinafter ‘the ld. CIT(A)’] pertaining to AY 2017-18.

At the very outset, we notice on the perusal of case file that the ld. CIT(A) has passed an ex-parteorder thereby confirming the additions made by the AO. 3. The ld. A/R appearing on behalf of the assessee submitted that no notice in the physical form was ever served upon the assessee during the course of proceedings pending before the ld. CIT(A). It was also submitted that the assessee could not know from the e-mail that the proceedings 2 before the ld. CIT(A) were pending and what was the fate of those before the ld. CIT(A) were pending and what was the fate of those before the ld. CIT(A) were pending and what was the fate of those hearings going on before the ld. CIT(A). Therefore, the ld. A/R rings going on before the ld. CIT(A). Therefore, the ld. A/R rings going on before the ld. CIT(A). Therefore, the ld. A/R submitted that since proper opportunity could not be granted to the submitted that since proper opportunity could not be granted to the submitted that since proper opportunity could not be granted to the assessee, therefore, the matter be restored back to the file of the ld. assessee, therefore, the matter be restored back to the file of the ld. assessee, therefore, the matter be restored back to the file of the ld. CIT(A) for deciding the issues raised by the assessee o CIT(A) for deciding the issues raised by the assessee on merits. n merits. 3.1. On the contrary, the ld. D/R submitted that due notices were On the contrary, the ld. D/R submitted that due notices were On the contrary, the ld. D/R submitted that due notices were served upon the assessee but he has no objection in case the matter is served upon the assessee but he has no objection in case the matter is served upon the assessee but he has no objection in case the matter is restored back to the file of ld. CIT(A), subject to payment of cost. restored back to the file of ld. CIT(A), subject to payment of cost. restored back to the file of ld. CIT(A), subject to payment of cost. 4. We have heard the ld. Counsels of bot We have heard the ld. Counsels of both the parties and have h the parties and have carefully perused the material placed on record as well as the orders carefully perused the material placed on record as well as the orders carefully perused the material placed on record as well as the orders passed by the revenue authorities. passed by the revenue authorities. 5. In our view, the interest In our view, the interests of justice would be met in case the of justice would be met in case the lisbetween the parties is decided on merits after affording fa between the parties is decided on merits after affording fair between the parties is decided on merits after affording fa opportunity of being heard to the assessee. Therefore, considering the opportunity of being heard to the assessee. Therefore, considering the opportunity of being heard to the assessee. Therefore, considering the above factual and legal position, the Bench feels that ends of justice above factual and legal position, the Bench feels that ends of justice above factual and legal position, the Bench feels that ends of justice would be met only if the matter is restored back to the file of the ld. would be met only if the matter is restored back to the file of the ld. would be met only if the matter is restored back to the file of the ld. CIT(A) for deciding the matter afresh a CIT(A) for deciding the matter afresh and in that eventuality, the rights nd in that eventuality, the rights of the revenue would not be prejudiced. Further in case proper and of the revenue would not be prejudiced. Further in case proper and of the revenue would not be prejudiced. Further in case proper and sufficient opportunity is not granted to the assessee, then in that sufficient opportunity is not granted to the assessee, then in that sufficient opportunity is not granted to the assessee, then in that eventuality, the rights of the assessee would be prejudiced. However, for eventuality, the rights of the assessee would be prejudiced. However, for eventuality, the rights of the assessee would be prejudiced. However, for the lethargic and negligent action on part of the assessee, a cost of c and negligent action on part of the assessee, a cost of c and negligent action on part of the assessee, a cost of Rs.2000/- is imposed and the same shall be deposited by the assessee in is imposed and the same shall be deposited by the assessee in is imposed and the same shall be deposited by the assessee in the Prime Minister Relief Fund and copy of the same shall be submitted Prime Minister Relief Fund and copy of the same shall be submitted Prime Minister Relief Fund and copy of the same shall be submitted to the ld. CIT(A) for proof and thus the appeal of the CIT(A) for proof and thus the appeal of the assessee is restored assessee is restored to the file of the ld. CIT(A) to decide it afresh by providing one more to the file of the ld. CIT(A) to decide it afresh by providing one more to the file of the ld. CIT(A) to decide it afresh by providing one more opportunity of hearing opportunity of hearing to the assessee.