ARVINDBHAI MANUBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-3(3)(5), AHMEDABAD

O R D E R This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi (hereinafter referred to as "CIT(A)" for short), dated 25.06.2024 passed under Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Year (AY) 2015-16. 2. The grounds of appeal taken by the assessee are as under:-

5. The Ld. CIT(A) has erred in law and on facts in considering profit on sale of rural agricultural land which is not a capital asset U/S 2(14) of the Act. 6. The Ld. CIT (A) has erred in law and on facts in upholding rejection by the Ld. A.O. of exemption claimed U/S 54B of the Act. 7. The appellant Craves liberty to add, amend, alter or modify all or any grounds of appeal before final appeal.”

3. On going through the records before me, it is found that the assessee has not responded to 9 notices issued by the ld. CIT(A) which led to passing of the order by the ld. CIT(A) ex-parte. Before me, it was pleaded that given an opportunity, due compliance would be made before the Revenue Authorities.

4. I have gone through the order of the ld. CIT(A) and find that the ld. CIT (A) has not adjudicated the issues on the merits of the case. Hence, I deem it proper to restore the matter to the file of the ld. CIT(A) for adjudication de novo with directions to the assessee to comply diligently to the notices issued by the ld. CIT(A).