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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI SATBEER SINGH GODARA & SHRI INTURI RAMA RAO
This is an appeal filed by the assessee directed against the order of National Faceless Appeal Centre (NFAC), Delhi dated 09.02.2024 for the assessment year 2017-18.
Briefly, the facts of the case are as under : The appellant is an individual deriving income from Salary, House Property, Business/Profession, Capital Gain and Income from Other Sources. The Return of Income for the A.Y. 2017-18 was filed on 05.08.2017 declaring total income of Rs.2,14,07,360/-. Against the said return of income, the assessment was completed by the Assessing Officer (AO) vide order dated 31.12.2019 at a total income of Rs.2,36,75,693/-. While doing so, the AO disallowed the expenses amounting to Rs.22,68,333/- shown by the assessee as co-seller on account of sale of property at Mumbai.
Aggrieved by the above assessment order, an appeal was filed before the CIT(A)/NFAC who after reproducing the remand report of the AO chose to dismiss the appeal in limine without discussing anything on merits.
Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal.
We heard the rival submissions and perused the material on record. We find the ld. CIT(A) without discussing anything on merits of the controversy of the addition made on account of sale of property, simply dismissed the appeal in limine, which is contrary to settled position of law. It is a trite law that the CIT(A) should have dealt with the merits of the issues in appeal, even in the case of an ex-parte order.
In this regard, reference is being made to a decision of the Hon’ble Bombay High Court in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF) Bombay)/[2017] 297 CTR 614 (Bombay) wherein it was held that CIT(A) is obliged to dispose of the appeal on merits. Therefore, we deem it appropriate to remit the matter to the file of CIT(A)/NFAC for de novo disposal of the issues in accordance with law. We order accordingly.
In the result, the appeal filed by the assessee stands partly allowed for statistical purpose.
Order pronounced on this 24th day of June, 2024.