VINODCHANDRA KANTILAL PATEL,GANDHINAGAR vs. THE INCOME TAX OFFICER, WARD-1, MEHSANA

This appeal is filed by the assessee against order dated 13.10.2023 passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2013-14.

The assessee is an individual and filed return of income for the Assessment Year 2013-14 declaring total income of Rs.2,22,030/- on 20.08.2014. As per the information, the assessee along with other co-owners sold a land and received total amount of Rs.1,51,82,693/- against the stamp valuation of Rs.2,08,87,733/-. The show cause notice was issued to the assessee for which the assessee filed reply. After taking into account the said submissions the Assessing Officer made addition of Rs.52,21,938/- under Section 50C of the Income Tax Act, 1961.

The Ld. AR submitted that the CIT(A) has passed ex-parte order and, therefore, the assessee be given opportunity of hearing and the matter may be remanded back to the file of the CIT(A).

The Ld. DR relied upon the Assessment Order and the order of the CIT(A).

We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that though the CIT(A) has discussed on merit as well as in the order challenged before us but relating to the service of notices as well as hearing before the CIT(A) of the assessee was not properly done. Therefore, in the interest of justice it will be appropriate to remand this matter to the file of the CIT(A) for proper adjudication of the issues contested by the assessee before the CIT(A) and decide the same after giving opportunity of hearing to the assessee on merit and as per Income Tax Statute. Needless to say, the assessee be given opportunity of hearing by following the principles of natural justice.

In the result, appeal filed by the assessee is partly allowed for statistical purpose.