RAJESH BUILDHOMES PVT. LTD. ,INDORE vs. NFAC, DELHI, DELHI

Feeling aggrieved by appeal-order dated 21.02.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 24.09.2021 passed by learned NFAC, Delhi [“AO”] u/s 147 r.w.s. 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2014-15, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

Ld. AR for assessee drew us to Para 5 to 7 of impugned order to show that the assessee sought adjournments from CIT(A) as the compilation of desired details and documents was underway and needed some more time for preparation and proper presentation. However, the Ld. CIT(A) rejected assessee’s request for adjournment and passed impugned order ex-parte qua assessee on the basis of AO’s order and Form No. 35. Ld. AR submitted that the assessee made genuine request for adjournment and the CIT(A) ought to have accepted assessee’s request. Ld. AR further submits that the assessee is ready and willing to make representation before CIT(A) if an opportunity is given and prays that the present matter should be remanded to the file of CIT(A) for a proper adjudication of the grounds/issues raised by assessee in first-appeal. Ld. DR for revenue agrees with the prayer of Ld. AR but makes a request to direct the assessee to represent its case before CIT(A) and do not seek unnecessary adjournments.

In view of above and also having regard to the principle of natural justice and fair play, we deem it fit to give one more opportunity to assessee so that the assessee can represent its case before CIT(A) for a proper adjudication. Accordingly, we remand this matter back to the file of CIT(A) for a proper adjudication on merit after giving opportunity of hearing to the assessee, uninfluenced by his earlier order in any manner. The assessee is also directed to ensure participation in the hearings as may be fixed by CIT(A) and do not seek unnecessary adjournments failing which the CIT(A) shall be at liberty to pass appropriate order in accordance with law.

Resultantly, this appeal is allowed for statistical purpose.