AJAY KUMAR,MUZAFFARNAGAR vs. INCOME TAX OFFICER, WARD-1(2), MUZAFFARNAGAR

The present appeal is filed by assessee against the order dated 12.01.2024 passed by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] in Appeal No. NFAC/2015-16/10113136 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 16.03.2022 passed u/s 147 read with section 144B of the Act pertaining to assessment year 2016-17.

Heard the contention of Ld. Sr. DR and perused the material available on record. From the perusal of the appellate order, it is seen that Ld. CIT(A) has provided several opportunities to the assessee however, the assessee failed to file any submission and sought adjournments, thus the Ld. CIT(A) was compelled to confirm the additions made by the AO. It is true that assessee has not filed any submission before Ld. CIT(A) in support of the grounds of appeals taken but due to that reason alone, assessee should not be deprived of substantive justice. In view of these facts and circumstances of the case and in the interest of justice, we set aside the order of Ld. CIT(A) and restore back to the file of Ld. CIT(A) to re-adjudicate the same in accordance with law after providing the opportunity of hearing to the assessee. The assessee is also directed to participate before the Ld. CIT(A) and file all the necessary evidences in support of the grounds of appeal taken in the appeal. With these directions, grounds of appeal taken by the assessee in this appeal are partly allowed for statistical purposes.

In the result, appeal of the assessee is partly allowed.