NAPLES CONSTRUCTIONS PRIVATE LIMITED,MUMBAI vs. DCIT 3(2)(2), INCOME TAX

This appeal is filed by Naples Constructions Private Limited [the assessee/appellant] against appellate order passed by the National faceless appeal Centre, Delhi (the learned CIT – A) for Assessment Year 2014–15 dated 12/4/2024 wherein the appeal filed by the assessee against the assessment order passed by the Deputy Commissioner of Income Tax–3(2)(2), Mumbai (the learned AO) passed learned CIT – A to decide the issue on the merits of the case after giving assessee and opportunity of personal hearing.

We carefully considered the rival contention and perused the order of the learned CIT – A. We find that the learned CIT – A has recorded three notices issued to the assessee and stated that no information is furnished. Therefore, he dismissed the appeal of the assessee. Contrary to that there is an affidavit available before us the assessee wherein it is stated that a paper book has been submitted, along with the return submission, which were ignored by the learned CIT – A and the appeal of the assessee was dismissed. We find that it is a sorry state of affairs that an appellate authority decides an issue in ignoring the written submission and the paper book filed by it and then stating that notices of hearing were not responded by the assessee. In view of this we restore the whole appeal back to the file of the learned CIT – A with a direction to the learned CIT – A to consider written submission and paper book filed by the assessee and then issue a notice of hearing to the assessee granting an opportunity of personal hearing, then decide the issue afresh. The onus would be on the CIT – A to show that the submission made by the assessee are considered and decided objectively by passing a speaking order.in the result ground number 1 of the appeal of the assessee is allowed.

All other grounds on the merits of the issue are left on adjudicated.