RAM PRAKASH,FIROZABAD vs. CIT APPEAL, SANJAY PLACE AGRA

The only effective issue to be decided in this appeal is as to whether the ld NFAC was justified in confirming the action of the ld AO in rejecting the rectification application u/s 154 of the Act in the facts and circumstances of the instant case.

None appeared on behalf of the assessee. We have heard the ld DR and perused the materials available on record. On perusal of the order of the ld NFAC, we find that the ld NFAC had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. There is no independent finding given by the ld NFAC as to how the issues that were sought to be rectified does not fall within the ambit of provisions of section 154 of the Act. Hence, in the interest of justice and fairplay, we deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.

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