BHAGWAN DASS JASSAL,AMB vs. INCOME TAX OFFICER, UNA

The appeal in this case has been filed by the Assessee against the order dated 05.01.2024 of the Addl. / JCIT Commissioner of Income Tax (A)-9 , Mumbai.

taken by the Assessee are as under: -

1. That order passed u/s 250 of the Income Tax Act, 1961 by the Learned Joint Commissioner of 212-Chd-2024 Bhagwan Dass Jassal, Amb 2 Income Tax (Appeals)-9, Mumbai is against law and facts on the file in as much the Learned JCIT (Appeals) was not justified to decide the appeal ex-parte.

2. That the Learned JCIT (Appeals) was not justified to uphold the action of the Learned Assessing Officer in making an addition of Rs. 15,12,112/- on account of long-term capital gain by resort to provisions of Section 50C of the Income Tax Act, 1961.

3. At the very outset, the ld. Counsel of the Assessee submitted that it is an ex-parte order passed by the ld. Addl. / JCIT (Appeals)-9, Mumbai. During the proceedings before the ld. CIT(A), the Assessee did not file submissions nor anybody appeared on behalf of the Assessee. Although the CIT(A) has passed the appeal order on the basis of facts and material available on record as provided by the Assessing Officer still then Counsel of the Assessee requested that since the Assessee could not file any submissions before the ld. CIT(A) in its favour, therefore, the matter may kindly be restored back to CIT(A) for fresh adjudication.

212-Chd-2024 Bhagwan Dass Jassal, Amb 3 5. We have considered the request of the ld. Counsel of the Assessee in the proceedings before us and keeping in view the element of natural justice, the matter is remitted to the file of the CIT(A), to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly.