RAVI GUPTA,MIHONA, BHIND vs. INCOME TAX OFFICER WARD 2(1), GWALIOR

The captioned appeal has been filed by the assessee against the order dated 02.01.2025 passed by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld.CIT(A)”] in Appeal No. NFAC/2011-12/10246520 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the order dated 27.03.2023 passed u/s 147 r.w.s 263 r.w.s. 144B of the Act pertaining to assessment year 2012-13.

At the outset, it is seen that the Ld.CIT(A) has dismissed the appeal on account for non-furnishing of details and source of cash deposit in spite of several opportunities provided to the assessee. Though the grounds of appeal taken, were discussed however, in the absence of the submissions made and explanation tendered, the Ld.CIT(A) has dismissed the grounds of appeal taken by the assessee and confirmed the addition made by the AO.

We have heard the rival submissions and perused the material available on record. Looking to the facts of the case and in the interest of justice, the matter is sent back to the file of Ld.CIT(A) to decide the issue afresh after providing one more opportunity of being heard to the assessee. The assessee is also directed to participate in the appellate proceedings before the Ld.CIT(A) and file necessary submissions in support of the grounds of appeal