PRADEEP AGARWAL,KOLKATA vs. ITO, WARD-22(2), KOLKATA

This appeal filed by the assessee pertaining to the Assessment Year (in short ‘AY’) 2013-14 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the ‘Act’) by ld. Commissioner of Income-tax (Appeals)- NFAC, Delhi [in short ld. “CIT(A)”] dated 22.12.2023 arising out of the assessment order framed u/s 147/144B of the Act dated 14.09.2021.

Before entering into the merit of the case it has been submitted by the ld. Counsel for the assessee that, the impugned order is ex-parte, assessee failed to get sufficient opportunity to give the submissions and file relevant I.T.A. No.: 200/Kol/2024 Assessment Year: 2013-14 Pradeep Agarwal. documents in support of its grounds raised

It is well settled law that order should be passed on merit. We do not find any material in the record that notices as alleged to be sent was received by the assessee.

We, therefore, in this view that an opportunity should be given to the assessee to present his submission and documents in support of their case before the CIT(A) by setting aside the ex-parte order, restore all the issues in the instant appeal to the ld. CIT(A) for fresh adjudication and to pass a speaking order after considering the submissions as well as the relevant documents to be filed by the assessee on being provided adequate opportunity and to decide in accordance with law. The assessee is directed to remain vigilant and file necessary documents, if considered, in support of its grounds of appeal and should not take adjournment, unless otherwise required for reasonable cause.