SNEHA PANDEY,ETAWAH vs. INCOME TAX OFFICER 2(2)(5) ETAWAH, ETAWAH

This appeal has been preferred by assessee against the impugned order dated 15.05.2024 passed in Appeal No. NFAC/2019-20/10188204 by Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2020-21, wherein learned CIT(Appeals) has dismissed assessee’s first appeal, confirming the addition of Rs.26,99,500/- being the difference between the fair market value of property sold of Rs.55,99,500/- and declared sale consideration thereof amounting to Rs.29,00,000/- and the addition of Rs.11,57,000/- on account of disallowance of indexed cost of improvement as LTCG, made by the Assessing Officer vide assessment order dated 23.09.2022 passed u/s. 143(3) r.w.s. 144B of the Act.

At the very outset, we notice that the assessee filed this second appeal on 12.03.2025 against the impugned order passed on 15.05.2024.

Considering the aforesaid reasons, given in the delay condonation application supported by uncontroverted affidavit and in the interest of justice, we deem it just and proper to condone the said delay in filing this appeal. The delay is accordingly condoned.

This appeal has been preferred on the ground, in addition to other grounds, that the ld. CIT(Appeals) has erred in confirming the assessment order in violation of section 250(6) of the Act.

Perused the records and heard learned representative for the assessee and ld. departmental representative for the revenue.

Learned AR has submitted that the impugned order of ld. CIT(Appeals) is not sustainable, having been passed without affording reasonable opportunity of hearing to the assessee.

Ld. DR, on the other hand, has submitted that sufficient opportunities were afforded to the appellant by ld. CIT(Appeals). He supported the impugned order.

Perusal of the impugned order shows that during the appellate proceedings, learned CIT(Appeals) issued various notices to the assessee on 13.09.2023, 21.09.2023, 04.10.2023, 12.10.2023 and 02.05.2024, which remained un-responded on behalf of the assessee. Such a conduct of the assessee cannot be appreciated. It is, however, noticed that learned CIT(Appeals) has also passed ex-parte impugned order without any discussion on the merits of the case, whereas learned CIT(Appeals) was expected to state the points for determination, decision thereon and the reasons for the decision as provided u/s. 250(6) of the Act. In the circumstances and in the interest of justice and fair play, we deem it just and appropriate to afford last opportunity to the assessee and remit the matter back to the file of learned CIT(Appeals) for adjudication on merits.

In the result, the appeal is allowed for statistical purposes. The impugned order dt. 15.05.2024 is set aside.