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Facts
The assessee's appeal for AY 2011-12 arose against the order of CIT(A)-NFAC, which affirmed the assessment findings and made additions of Rs. 17,18,500/- under section 69A of the Income-tax Act. The assessment was framed on 14.12.2018. The assessee did not appear for the hearing.
Held
The Tribunal noted that the CIT(A)/NFAC had affirmed the assessment findings without proper determination points or detailed discussion as required by Section 250(6) of the Act. Therefore, in the interest of justice, the appeal was set aside and remanded back to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the CIT(A)/NFAC's order affirming additions made under Section 69A was passed without proper procedure and detailed discussion, warranting a remand.
Sections Cited
144, 69A, 250(6)
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre [in short, the “CIT(A)-NFAC”],Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/10656600491(1) dated 14.06.2024, involving proceedings under section 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s behest. We, accordingly, proceed ex parte against him.
It emerges during the course of hearing that the learned CIT(A)/NFAC herein has affirmed the assessment findings making section 69A unexplained many additions of Rs.17,18,500/- in the course of assessment framed on 14.12.2018, without either framing any points of determination nor we find any detailed discussion thereupon, as contemplated u/s 250(6) of the Act.
Faced with this situation, we deem it appropriate in the larger interest of justice to set aside the assessee’s instant appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 11TH February, 2025.