PREETI KAMAL KOTHARI,NAGPUR vs. DCIT/ACIT CIRCLE-2, NAGPUR

This appeal by the assessee is against the impugned order dated 23/08/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2018–19.

“1. That the order passed by the learned CIT(A) is bad-in-law. 2. The learned CIT(A) erred in dismissing the appeal on the ground of delay in filing appeal without considering the fact that, the delay period fell within COVID-19 period which was excluded by Hon'ble Supreme Court.

2 Preeti Kamal Kothari 3. The learned CIT(A) erred in not providing reasonable opportunity of being heard before dismissing the appeal. 4. The learned AO erred in making an addition on account of alleged unexplained expenditure u/s 69C to the tune of Rs.9,99,794/- and learned CIT(A) erred in not adjudicating the same on merits. 5. The Appellant prays leave of the Hon'ble Tribunal to add, amend, alter any of the Grounds of Appeal.”

3. When this appeal is taken up for hearing, the learned A.R. appearing for the assessee submitted that the learned CIT(A) passed an ex-parte order and prayed that one opportunity may be granted by restoring the matter to the file of the learned CIT(A) to enable the assessee to substantiate its case before the learned CIT(A).

2. On the other hand, the learned D.R. submitted that despite the learned CIT(A) provided sufficient opportunities to the assesse, however, the assessee did not appear before the learned CIT(A) and not furnished relevant details. He strongly supported the orders passed by the learned CIT(A).

3. I have heard both the parties, perused the materials available on record and gone through orders of the authorities below. I find that though the learned CIT(A) granted opportunities to the assessee to substantiate its case, ultimately, the order passed by him is an ex-parte order. Therefore, I am of the opinion that by following the principles of natural justice, one opportunity should be given to the assesse to substantiate the case before the learned CIT(A). In view of the above, the order passed by the learned CIT(A) is set aside and remit the matter to the file of the learned CIT(A) and direct him to adjudicate the matter afresh on merit and in accordance with law after providing reasonable opportunity of being heard to the assessee. It is also 3 Preeti Kamal Kothari directed that the assessee should not seek adjournment without there being a justified reason. Accordingly, all the grounds raised by the assessee in this appeal are allowed for statistical purposes.