SMT. SANDHYA SHRIMALI,KHANDWA vs. DCIT-4(1), INDORE

Feeling aggrieved by appeal-order dated 07.12.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 29.11.2019 passed by learned DCIT/ACIT, Khandwa [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal.

Ld. AR for assessee drew our attention to the impugned order and submitted that the CIT(A) has passed the same ex-parte qua assessee on the Smt. Sandhya Shrimali, Khandwa - AY 2017-18 footing that there was non-representation by assessee in response to the notices dated 01.01.2021, 23.08.2022, 19.10.2022 and 21.11.2023 whereas the factual position is such that the assessee sought adjournments from CIT(A) via requests dated 03.11.2023 and 02.12.2023 filed online on designated webportal of department because the assessee needed more time to collect documents and make representation. Ld. AR further submitted that the assessee is still 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 his case before CIT(A) and do not seek unnecessary adjournments.

In view of consensus by both sides 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 his 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.

Resultantly, this appeal is allowed for statistical purpose.