HARISH AGARWAL. ,KOLKATA vs. ITO, WARD-40(4), KOLKATA. , KOLKATA

This appeal of the assessee for the assessment year 2017-18 is directed against the order dated 14.09.2023 passed by the ld. Commissioner of Income-tax, Appeals, NFAC, Delhi [hereinafter referred to as ‘the ‘ld. CIT(A)’].

At the outset, ld. Counsel for the assessee submitted that the order of the ld. CIT(A) is decided against the assessee and nothing has been dealt on merits except reiterating assessment order on the disallowances/additions made by the ld. AO. The assessee could not get any opportunity to file its submissions and other relevant details. Thus, the assessee referring to grounds of the appeal, it has prayed that grounds raised in the instant appeal may be restored to the file of ld. CIT(A) for adjudicating afresh after providing reasonable opportunity of Harish Agarwal being heard and also allow to furnish such supporting documents in order to substantiate its claim by calling a remand report from the AO.

Per contra, ld. DR was fair enough not to oppose this request of the ld. counsel for the assessee.

We have heard the rival contentions and perused the records placed before us. On perusal of the impugned order, we noticed that the instant ground raised by the assessee has merit as in the impugned order, ld. CIT(A) merely reproducing the grounds of appeal raised by the assessee and the decision part, finding has been given only reiterating the assessment order passed by the ld. AO, as the assessee in the instant case could not able to file necessary supported documents as well as proper submissions at the time of hearing before the ld. CIT(A) and it is decided against the assessee. Under these given facts and circumstances, we restore the matter in the instant appeal to the file of ld. CIT(A) for adjudicating afresh to pass a speaking order after considering the submission made by the assessee after giving reasonable opportunity of being heard. The assessee also directed to remain vigilant and file necessary documents in support of its grounds of appeal and should not take any further adjournment, unless otherwise required for reasonable cause. In case after providing sufficient opportunity to the assessee, there is no compliance before the ld. CIT(A), then the ld. CIT(A) can

In the result, the appeal of the assessee is allowed for statistical purposes.