SAHARA MINORITIES CREDIT CO OPERATIVE SOCIETY LTD,HUVINAHADAGALI vs. INCOME TAX OFFICER, WARD-1 & TPS, HOSPET

This appeal is filed by the assessee against the order dated 16.7.2024 of the CIT(Appeals), National Faceless Appeal Centre, Delhi [NFAC], for the AY 2018-19.

The sole ground raised by the assessee is that the ld. CIT(Appeals) has decided the appeal only on the premise that ground of appeal has not been filed by the assessee after reminding through notices and dismissed the appeal of the assessee.

The ld. Counsel submitted that while filing Form 35 at sl.no. 13, it was stated that grounds of Appeal is attached separately. However, the ld. CIT(A) has not decided on the issue raised by the assessee. The ld. Counsel further submitted that on 27.06.2024, it was again submitted before the CIT(A) that the facts and grounds of appeal which were submitted earlier, but the ld. CIT(A) did not consider. She submitted that as per paperbook page 8, the assessee forgot for writing Grounds of Appeal. It is mentioned as Description of the Issues which are as under:-

The ld. DR relied on the order of lower authorities.

Considering the rival submissions, we note that the CIT(Appeals) has not decided the issue raised by the assessee as there was no attachment of separate grounds of appeal, instead it is mentioned as description of issues and it was again filed on 27.06.2024. Considering the facts of the case, we are remitting back to the file of ld. CIT(Appeals) for fresh consideration on the basis of description of issues as noted above. Needless to say that reasonable opportunity of being heard be given to the assessee.

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