AVIRAL KHANDELWAL,INDORE vs. DCIT 5(1), INDORE

Feeling aggrieved by appeal-order dated 18.09.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 23.12.2018 passed by learned DCIT/ACIT-5(1), Indore [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2016-17, the assessee has filed this appeal.

On hearing learned Representatives of both sides, it emerges that the CIT(A) has decided first-appeal ex-parte assessee for the reason that the assessee did not make any submission before him despite opportunities given. It is further observed that the CIT(A) has simply confirmed the order passed by AO and thereby upheld the additions but the grounds/issues raised by assessee in first-appeal requires an apt adjudication by CIT(A) on merit. Ld. AR prays to remand this matter back to CIT(A) for a proper adjudication. Ld. DR would not have any objection to 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. Therefore and also having regard to the principle of natural justice and fair play, it is thought fit to give one more opportunity to assessee so that the assessee can represent his case before CIT(A) and the CIT(A) can make a proper adjudication.

Resultantly, this appeal of assessee is allowed for statistical purpose.