PRAVINKUMAR MAHADEVAPPA MAVINKAI,AREKURAHATTI vs. INCOME TAX OFFICER, HUBBALLI, HUBBALLI

This is an appeal filed by the assessee against the order passed by the NFAC, Delhi dated 28/08/2024 in DIN No. ITBA/NFAC/S/ 250/2024-25/1068088954(1) for the assessment year 2021-22.

At the outset, it was noticed that the appeal was filed by the assessee before the ld. CIT(A) dated 16/05/2023 against the order dated 02/05/2023. Thereafter, the ld. CIT(A) has issued 3 notices in the month of July 2024 only intimating the date of hearing. But there was no response from the side of the assessee, therefore, the ld. CIT(A) in the absence of any co-operation from the side of the assessee has upheld the order of the AO passed u/s 154 of the Act. However, the ld. AR before us submitted that the assessee has not been offered sufficient opportunities by the ld. CIT(A). As per the ld. AR, the ld. CIT(A) has granted only 3 opportunities to the assessee by issuing 3 notices in a single month i.e. July 2024. According to the ld. AR, the ld. CIT-A ought to have granted more opportunity in the subsequent month by issuing notice intimating the date of hearing. Nevertheless, the ld. AR before us undertook the responsibility on behalf of the assessee for necessary compliances before the ld. CIT(A). Thus, the ld. AR prayed before us to set aside the issue to the file of the ld. CIT(A) for fresh adjudication as per the provisions of law.

On the other hand, the ld. DR opposed to grant another opportunity to the assessee on the ground that the assessee has already been granted sufficient opportunities. The ld. DR vehemently supported the orders of the authorities below.

We have heard the rival contentions of both the parities and perused the materials available on record. Considering the facts discussed above i.e. that the ld. CIT(A) has issued 3 notices intimating the date of hearing only in single month i.e. July 2024, accordingly, we are of the view that the assessee deserves one more opportunity to represent his case before the ld. CITA). Thus, we set aside the finding of the ld. CIT(A) and remit the issue back to him [the CIT(A)] for fresh consideration and adjudication the issue involved in the present appeal as per the provisions of law. Hence, the ground raised by the assessee is hereby allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.