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Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘SMC’, CHANDIGARH
Before: DR KRINWANT SAHAY & SHRI PARESH M. JOSHI
आदेश/Order
Per Dr. Krinwant Sahay, A.M.:
Appeal in this case has been filed by the Assessee against the order dated 14.11.2023 of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi.
Grounds of appeal are as under: - 1. That the order of Ld. Commissioner of Income Tax (Appeals) is unjustified and unethical the appeal
36-Chd-2024 – Mansa Ram, Solan 2 of the Appellant, through the applicant was prevented by sufficient cause.
2. That Ld. CIT(A) has erred in law by not observing that applicant was not properly served and ex- parte order was passed
That the assessment order u/s 144 of Income Tax Act and penalty order under section 27IF and penalty order under section 271AAC of Income Tax Act, 1961 of Ld. Income Tax Officer, Solan is unjustified and against the law.
That Ld. Income Tax Officer has wrongly added the cash deposit during demonitaion period to the income of assessee.
That Ld. Assessing Officer is unjustified in imposing penalty under section 27IF and 271AAC of The Income Tax Act, 1961.
That the orders of Id AO are illegal and same may kindly be quashed.
That appellant take leave to amend alter add or argued any other issue found at the time of hearing of appeal with the permission of The Hon’ble Tribunal
7. At the very outset, the ld. Counsel for the Assessee submitted that it is an ex-parte order passed by the ld. CIT(A). In his order the CIT(A) has not given any finding on merit, rather because of non- appearance / non-response from the Assessee, he has simply dismissed the appeal. Therefore, it was requested that the matter may be remanded back to the file of the CIT(A).
36-Chd-2024 – Mansa Ram, Solan 3
The ld. DR had no objection to it.
We have considered the submissions and the arguments of the ld. Counsel of the Assessee and the ld. DR. We also find that the ld. CIT(A) has not passed the order on merit on the basis of material available on record, therefore, we are of the considered view that to meet the end of justice, the matter should be remanded back to the CIT(A). Accordingly, keeping in view the principles of natural justice, the appeal is restored back to the file of the ld. CIT(A) for adjudication afresh on merits, 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.
In the result, for statistical purposes, the appeal of the Assessee stands allowed. Order pronounced on 29.07.2024.