PROMOD INDIA PRIVATE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 10(3)(2), MUMBAI

The assessee has filed this appeal challenging the order dated 13/02/2024 passed by the Commissioner of Income Tax (Appeals), [hereinafter referred to as the “CIT(A)”] National Faceless Appeal Centre (NFAC) for the A.Y.2017-18.

We have heard the parties and perused the record. We noticed that the learned CIT(A) was constrained to pass the order ex-parte, since the assessee did not respond to the notices issued by him. We notice that the Ld CIT(A) did not adjudicate the grounds on merits, but confirmed the additions on the ground that the assessee did not furnish any material to controvert the additions made by the AO. Hence, we are of the view that in the interests of natural justice, the assessee may be provided with one more opportunity to present its case properly before the learned CIT(A). Accordingly, we set aside the order passed by the learned CIT(A) and restore all the issues to his file for adjudicating them afresh, after affording adequate opportunity of being heard to the assessee. We also direct the assessee to fully cooperate with Ld. CIT(A) for expeditious disposal of appeals.

In the result, the appeal filed by the assessee is treated as allowed.