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Income Tax Appellate Tribunal, VIRTUAL COURT
Before: SHRI S. RIFAUR RAHMAN, HONBLE & SHRI NARASIMHA CHARI, HONBLEShri K.A. Sai Prasad
O R D E R PER S. RIFAUR RAHMAN (AM)
This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter in short “Ld. CIT(A)”] dated 27.12.2022 for the A.Y.2013-14.
(A.Y. 2013-14) SHAIK AKBAR 2. Assessee has raised following grounds in its appeal: - “1. The order of the Ld. First Appellate Authority confirming the order U/s 147 of the I. T. Act is arbitrary and contrary to the provisions of law and facts of the case.
2. The Ld. First Appellate Authority is not justified in confirming the cash deposit of Rs. 75,09,000/- as unexplained money u/s 69A of the Income Tax Act
3. The Ld. First Appellate Authority failed to give proper opportunity to present the facts.
4. The appellant prays leave to add or amend or alter any of the grounds at the 4. time of hearing of appeal.”
At the time of hearing, Ld. Counsel for the assessee submitted that Assessing Officer as well as Ld.CIT(A) passed exparte order without providing adequate opportunity of being heard to the assessee, therefore, considering additions/disallowance made by the Assessing Officer, Ld.Counsel for the assessee requested that the matter may be remitted back to the file of the Assessing Officer.
On the other hand, Ld. DR relied on the order of the Ld.CIT(A) and submitted that assessee has not utilized the opportunity provided by Assessing Officer as well as Ld.CIT(A). Therefore, the order passed by Ld. CIT(A) is exparte order. Further, Ld. DR submitted that she has no serious objection in remitting the matter back to the file of the Assessing Officer.
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(A.Y. 2013-14) SHAIK AKBAR 5. Considered the rival submissions and material placed on record. On a perusal of the assessment order and Ld.CIT(A) order, we find that even though the Assessing Officer and Ld.CIT(A) provided opportunity on several occasions, assessee could not appear nor complied to the notices issued. Considering the totality of facts and keeping in view the additions / disallowance made by the Assessing Officer, we are of the opinion that assessee should be given one more opportunity of being heard. Accordingly, in the interest of justice we are of the view that this matter should go back to the file of the Assessing Officer for denovo verification and assessment. Assessee shall cooperate with the proceedings before the Assessing Officer without taking unnecessary adjournments. Needless to say that the Assessing Officer shall give adequate opportunity of being heard to the assessee. Thus, this appeal is restored to the file of the Assessing Officer accordingly.
In the result, appeal filed by the assessee is allowed for statistical purpose.