SARFARAJ M. KUCHERAWALA,AHMEDABAD vs. THE ITO, WARD-1(3)(5) NOW WARD- 1(1)(3), AHMEDABAD

The instant appeal filed at the instance of the assessee is directed against the order dated 25.09.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order (Sarfaraj Maheboob Kucherawala vs. ITO) A.Y.– 2017-18 - 2 – dated 06.12.2019 passed by the ITO, Ward-1(3)(5), Ahmedabad, under Section 144 of the Act for Assessment Year 2017-18.

The appeal relates to an order passed by the Ld. CIT(A) dated 25.09.2023 whereby and whereunder the assessment order passed by the Ld. AO under Section 144 of the Act upon making addition of Rs.27,23,254/- under Section 115BBE of the Act has been upheld.

In fact, the assessee did not appear before the Ld. CIT(A) neither before the Ld. AO but seeking liberty to file evidences before the authorities below for proper adjudication of the matter. As both the orders passed by the authorities below are ex parte one, the Ld. AR prays for another opportunity to represent the case of the assessee before the authorities below, particularly, the Ld. AO. The Ld. DR with all his fairness has not opposed to such prayer made by the Ld. AR.

Having heard the respective submission made by the respective parties and having regard to the facts and circumstances of the case, we in order to prevent the miscarriage of justice, find it fit and proper to render another opportunity of being heard to the assessee. Thus, we set aside the issue to the file of the Ld. AO with a direction upon him to adjudicate the issue afresh upon providing opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which (Sarfaraj Maheboob Kucherawala vs. ITO) A.Y.– 2017-18 - 3 – the assessee may choose to file at the time of hearing of the matter. The Ld. AO is directed to pass order strictly in accordance with law.

In the result, the appeal preferred by the assessee is allowed for statistical purposes.