MUTHUSWAMY (HUF),TIRUCHENGODE vs. INCOME TAX OFFICER WARD 1, TIRUCHENGODE

आदेश / O R D E R

PER AMITABH SHUKLA, A.M :

This appeal is filed against the order bearing DIN & Order

No.ITBA/NFAC/S/250/2023-24/1057993314(1) dated 16.11.2023 of the

Learned Commissioner of Income Tax [herein after “CIT(A), National

Faceless Appeal Center[NFAC], Delhi, for the assessment year 2017-18.

Through the aforesaid appeal the assesse has challenged order u/s 250

dated 16.11.2023 passed by NFAC, Delhi.

ITA No.99/Chny/2024 :- 2 -:

2.0 At the outset the Ld.Council of the assesse informed that the

Ld.CIT(A) has confirmed the ex parte order of the Ld.AO without

considering the submissions made by it before him. Accordingly, request

was made to send the file to the Ld.CIT(A) for readjudication. The Ld.DR

did not contest the proposal.

3.0 We have considered the rival’s submissions in the light of the

facts of case and material available on records. Grounds of appeal raised

by the assesse allude that the assesse has challenged the action of the

AO and the Ld.CIT(A) in not considering its arguments and evidences.

The AO has passed an exparte order which has been confirmed by the

Ld.CIT(A) as the assesse did not respond to his notices as well. The

order of the Ld.CIT(A) shows that there is no finding on the merits of the

addition. The appellant has also failed to provide any concrete written

submissions to contradict the findings of the AO before the Ld.CIT(A).

Thus seen the order of the lower authorities suffers from deficiencies and

deserve to be set aside. We are of the view that ends of justice would be

met if the assesse is given one last opportunity to present its case and file

supporting evidences, as requested, before the Ld. CIT(A) . Accordingly,

the matter is restored to the file of the Ld. CIT(A) for readjudication, if

required after obtaining a remand report from the Ld.AO. The assesse is

ITA No.99/Chny/2024 :- 3 -:

directed to make complete and correct compliance towards the notices issued by the lower authorities. To the extent the order of the lower authorities is set aside and the grounds of appeal raised by the assesse are partly allowed. 4.0 In the result the appeal is partly allowed for statistical purposes. Order pronounced on 10th July, 2024 at Chennai.

Sd/- Sd/- (एबी ट�. वक�) (अ!मताभ शु'ला) (ABY T VARKEY) (AMITABH SHUKLA) $या%यक सद&य / Judicial Member लेखा सद�य /Accountant Member चे$नई/Chennai, (दनांक/Dated: 10th July, 2024. KB/- आदेश क� �%त)ल*प अ+े*षत/Copy to: 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु,त/CIT, Salem 4. *वभागीय �%त%न/ध/DR 5. गाड2 फाईल/GF